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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
Persistent link: https://www.econbiz.de/10011528247
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Understanding discretion in conservatism : an alternative viewpoint
Roychowdhury, Sugata; Martin, Xiumin - In: Journal of accounting & economics 56 (2013) 2/3, pp. 134-146
Persistent link: https://www.econbiz.de/10010243021
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Management Guidance Pre- and Post-Restatement
Gordon, Elizabeth A. - 2014
announcements. While characteristics of restating firms and the consequences of restatement have been a central topic in accounting …
Persistent link: https://www.econbiz.de/10013052150
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La surveillance des entreprises par les banques d'investissement au début du XXe siècle aux États-Unis
Frydman, Carola; Hilt, Eric - In: Revue d'économie financière : revue trimestrielle de … 130 (2018) 2, pp. 309-316
Persistent link: https://www.econbiz.de/10011901891
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Fiscal implications of the Federal Reserve's balance sheet normalization
Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - In: International journal of central banking : IJCB 15 (2019) 5, pp. 255-306
Persistent link: https://www.econbiz.de/10012174784
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Fiscal Implications of the Federal Reserve's balance sheet normalization
Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2018
Persistent link: https://www.econbiz.de/10011789087
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Fiscal implications of the Federal Reserve's balance sheet normalization
Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2018
The paper surveys the recent literature on the fiscal implications of central bank balance sheets, with a special focus on political economy issues. It then presents the results of simulations that describe the effects of different scenarios for the Federal Reserve's longer-run balance sheet on...
Persistent link: https://www.econbiz.de/10011778977
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Fiscal implications of the Federal Reserve's balance sheet normalization
Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2017
The paper surveys the recent literature on the fiscal implications of central bank balance sheets, with a special focus on political economy issues. It then presents the results of simulations that describe the effects of different scenarios for the Federal Reserve's longer-run balance sheet on...
Persistent link: https://www.econbiz.de/10011803745
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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
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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
Persistent link: https://www.econbiz.de/10001788479