) experienced severely negative market reactions to the restatement. These findings suggest that the uncertainty following bank …

only if the requirements of the International Financial Reporting Standards (IFRS) are met. Even if the expenses for …

simulation exercise is performed on how various external shocks affect the balance sheet of an average European bank under the … introduction of full fair value accounting could have a significant effect in terms of income volatility, procyclicality of bank …

. Materials reviewed as part of this analysis include public bank regulatory filings, financial statements, and fair value … research. The bank supervisory rating approach referred to as CAMELS is used as an organizing principle for the paper. CAMELS … bank supervisory perspective alongside the more traditional investor's views on decision usefulness. The overall conclusion …