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Interaction between accounting standards and monetary policy : the effect of SFAS 115

Meder, Anthony A. - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 2031-2056

Persistent link: https://www.econbiz.de/10011375876

The Eurosystem accounting framework : a central bank-specific accounting standard

Merriman, Niall; Morelle, Olivier; Apostolou, Konstantinos - In: Financial independence and accountability for central banks, (pp. 159-179). 2014

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Comparison of key standards (IFRS, US GAAP, Eurosystem) with reference to central banks

Thornton, Liliana - In: Accounting standards for central banks, (pp. 121-134). 2003

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Interaction between Accounting Standards and Monetary Policy : The Effect of SFAS 115

Meder, Anthony - 2015

I examine the effect of marketable security holdings on monetary policy when those securities are classified under SFAS 115. Prior research has shown that loan growth is negatively related to monetary contractions and that marketable security holdings mitigate that negative relationship. Those...

Persistent link: https://www.econbiz.de/10013036710