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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...
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The economic crisis triggered by the COVID-19 pandemic prompted governments to take immediate actions and launch a bundle of relief mechanisms to hold up companies and workers. This study analyzes the role of accounting information and regulation in supporting policy-makers in the wake of a...
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