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Transparency, risk management and international financial fragility
Draghi, Mario; Giavazzi, Francesco; Merton, Robert C. - 2003
Persistent link: https://www.econbiz.de/10001959948
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Interplay between accounting and prudential regulation
Bertomeu, Jeremy; Mahieux, Lucas; Sapra, Haresh - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 29-53
Persistent link: https://www.econbiz.de/10014234196
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Essays on Financial Accounting and Prudential Banking Regulation
Rugilo, Daniel - 2021
Persistent link: https://www.econbiz.de/10013326403
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Why accounting matters : a central bank perspective
Schwarz, Claudia; Karakitsos, Polychronis; Merriman, Niall - In: Accounting, Economics, and Law : AEL ; a convivium 5 (2015) 1, pp. 1-42
Persistent link: https://www.econbiz.de/10011291283
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Issues related to the implementation of new financial regulations
Benink, Harald A. (contributor) - 2008
Persistent link: https://www.econbiz.de/10003691148
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A tale of two supervisors : compliance with risk disclosure regulation in the banking sector
Bischof, Jannis; Daske, Holger; Elfers, Ferdinand; … - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 498-536
Persistent link: https://www.econbiz.de/10013165399
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The economic consequences of including fair value adjustments to shareholders' equity in regulatory capital calculations
Chircop, Justin; Novotny-Farkas, Zoltán - 2014 - First draft: April 10, 2014, This draft: September 18, 2014
We investigate the economic consequences of the implementation of a particular aspect of Basel III in the U.S. Specifically, the Basel III proposal and the corresponding U.S. rule (hereafter referred to as the removal of the AOCI filter) to make the inclusion of unrealized fair value gains and...
Persistent link: https://www.econbiz.de/10010429138
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Prudential filters, portfolio composition at fair value and capital ratios in European banks
Argimón, Isabel; Dietsch, Michel; Estrada, Ángel - In: Journal of financial stability 39 (2018), pp. 187-208
Persistent link: https://www.econbiz.de/10012159766
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Die Bilanzierung von Pensionsgeschäften nach HGB, US-GAAP und IAS : die wirtschaftliche Betrachtungsweise als Konvergenzkriterium
Oldenburger, Iris - 2000 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001525025
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The interaction of the IFRS 9 expected loss approach with supervisory rules and implications for financial stability
Novotny-Farkas, Zoltán - In: Accounting in Europe 13 (2016) 2, pp. 197-227
Persistent link: https://www.econbiz.de/10012154538