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The impact of accounting regulatory change on banks : a study on the reclassification of financial assets

Guo, Qiang - In: Essays on regulation, accounting and market competition, (pp. 119-152). 2014

Persistent link: https://www.econbiz.de/10010438077

The Impact of Accounting Regulatory Change on Banks : A Study on the Reclassification of Financial Assets

Guo, Qiang - 2012

As of October 2008, the new amendments to IAS 39 & IFRS 7 were introduced by IASB as a direct reaction to the financial … crisis. Since IFRS followers was given the option to reclassify certain financial assets, it partially changes the mark …

Persistent link: https://www.econbiz.de/10013112328

Collateral, central bank repos, and systemic arbitrage

Fecht, Falko; Nyborg, Kjell G.; Rocholl, Jörg; … - 2016

Persistent link: https://www.econbiz.de/10011586789

Collateral, central bank repos, and systemic arbitrage

Fecht, Falko; Nyborg, Kjell G.; Rocholl, Jörg; … - 2016

Central banks are under increased scrutiny because of the rapid growth in, and composition of, their balance sheets. Therefore, understanding the processes that shape these balance sheets and their consequences is crucial. We contribute by studying an extensive dataset of banks' liquidity uptake...

Persistent link: https://www.econbiz.de/10011620060