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Did capital requirements and fair value accounting spark fire sales in distressed mortgage-backed securities?

Merrill, Craig B.; Nadauld, Taylor D.; Stulz, René M.; … - 2012

Much attention has been paid to the large decreases in value of non-agency residential mortgage-backed securities (RMBS …

Persistent link: https://www.econbiz.de/10009625918

The Role of Fair Value Accounting in the Global Financial Crisis : Evidence from U.S. Global Systemically Important Banks

Song, Guoxiang - 2014

Fair value accounting has been argued as one contributing factor to the recent global financial crisis occurred from 2007 to 2008. However, recent empirical studies find no significant evidence for this role of fair value accounting. One reason for this inconsistency comes from the weaknesses of...

Persistent link: https://www.econbiz.de/10013063697

A mark-to-model approach to the valuation of Residential Mortgage Backed Securities

Folpmers, Marco; Rijke, Peter de - In: The journal of asset management 11 (2010/11) 1, pp. 55-61

Persistent link: https://www.econbiz.de/10003995441

Residential mortgages and public policy : what to do with Fannie and Freddie?

Kohn, David; Sagner, James S. - In: Business and society review : a quarterly forum on the … 121 (2016) 1, pp. 161-183

Persistent link: https://www.econbiz.de/10011457934

Did capital requirements and fair value accounting spark fire sales in distressed mortgage-backed securities?

Merrill, Craig B.; Nadauld, Taylor D.; Stulz, René M.; … - 2012

Persistent link: https://www.econbiz.de/10009580723

Did fair-value accounting contribute to the financial crisis?

Laux, Christian; Leuz, Christian - 2009

The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least, exacerbated its severity. In this paper, we...

Persistent link: https://www.econbiz.de/10003909310

Selective Trading of Available-for-Sale Securities : Evidence from U.S. Commercial Banks

Dong, Minyue - 2017

This paper examines the selective trading of available-for-sale (AFS) securities by U.S. banks after the implementation of fair value accounting under Statement of Financial Accounting Standards No. 115, Accounting Standards Codification (ASC) Topic 320. Our findings suggest firms still engage...

Persistent link: https://www.econbiz.de/10012976189

Firm Characteristics Influencing Responses Towards Adoption of the Fair Value Accounting Option : A Survey of Chief Financial Officers of U.S. Firms

Daniel, Shirley - 2010

This paper examines the opinions of Chief Financial Officers (CFOs) of public companies in the U.S. with respect to the choice of fair value accounting for non-financial assets. Based on 209 surveyed firms, we first show that the majority of CFOs are resistant to fair value accounting for...

Persistent link: https://www.econbiz.de/10013146189

Brož, Václav; Kočenda, Evžen - 2019

We analyze link between mortgage-related regulatory penalties levied on banks and the level of systemic risk in the U …

Persistent link: https://www.econbiz.de/10012061369

Peas in a pod? : comparing the U.S. and Danish mortgage finance systems

Berg, Jesper; Bækmand Nielsen, Morten; Vickery, James - 2018

of the Danish mortgage finance system and compare and contrast it to the U.S. system. We also note characteristics of the … Danish model that may be of interest as the United States considers further mortgage finance reform. In particular, the … borrowers the option to repurchase their mortgage at the market price, mitigating "lock-in" effects. Danish mortgage …

Persistent link: https://www.econbiz.de/10011857417

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