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Pricing and interconnection agreements in network markets

Martin Reichhuber - 2008

Ever since the beginning of the nineties, interconnection pricing emerged as a high priority regulatory policy question. As more and more state-owned monopolies were privatized, their essential facility (or simply their network) had to be opened to competition. The most viable practice was...

Persistent link: https://www.econbiz.de/10009429009

An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns

Alshabani, Waleed Mohammad - 2001

reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led … primary objectives. First, it investigates the effects of SFAS No.121 on asset impairment reporting, examining whether SFAS No ….121 reduces the magnitude and restricts the timing of reporting asset writedowns. Second, the study compares the …

Persistent link: https://www.econbiz.de/10009475042

A Tale of Two Standards: An Exploration of US GAAP and IFRS

Lagasse, Allyson - 2010

financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and … the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States … International Financial Reporting Standards, maintained by the International Accounting Standards Board. After detailing the …

Persistent link: https://www.econbiz.de/10009450221

Accounting for Contingencies: Exploring Accounting Choice, Subjectivity, and Reporting Issues

Vinciguerrai, Barbera M.; Sanchez, Maria H. - 2006

management, audit committees and the auditing and financial reporting environment. This case is appropriate for use in an …

Persistent link: https://www.econbiz.de/10009450230

Financial governace of banking supervision

Masciandaro, Donato; Nieto Carol, María Jesús; Prast, … - 2007

This article analyses the economics of financing banking supervision and attempts to respond to two questions: What are the most common financing practices? Can the differences in current financing practices be explained by country specific factors? We perform an empirical analysis that...

Persistent link: https://www.econbiz.de/10012530180

Multiple safety net regulators and agency problems in the EU : is Prompt Corrective Action partly the solution?

Mayes, David G.; Nieto Carol, María Jesús; Wall, Larry D. - 2008

Incluye bibliografía ; This paper presents a stylized mechanism aimed at dealing with the cross border agency problems that arise in supervising and resolving cross border banking groups in the European Union (EU). The authors assume that PCA policies have been implemented by the national...

Persistent link: https://www.econbiz.de/10012530213

Update on the work of the Basel Committee

Hernández de Cos, Pablo

Evento: High-level meeting on banking supervision; Organizado por: BIS ; BCBS work programme and strategic priorities in 2023/24: risk assessment and horizon scanning, policy and supervisory responses to emerging risks, strengthening supervisory coordination and practices, Basel III...

Persistent link: https://www.econbiz.de/10013458107

Decentralized multinational banks and risk taking : the Spanish experience in the crisis

Argimón Maza, Isabel - 2017

En este trabajo se analizan los efectos de los grupos bancarios multinacionales y descentralizados, caracterizados por la gran autonomía de sus afiliados en el exterior, sobre el riesgo del banco, utilizando información confidencial de la supervisión española. Tener actividad en el...

Persistent link: https://www.econbiz.de/10012530590

Regulating for competition with BigTechs: banking-as-a-service and "beyond banking"

Martínez Resano, José Ramón

responses along a dual track. First, it is argued that regulation of the disruptive competition model of BigTechs at the …

Persistent link: https://www.econbiz.de/10013210147

Regulating for competition with BigTechs: banking-as-a-service and "beyond banking"

Martínez Resano, José Ramón

risks that call for adequate regulatory responses along a dual track. First, it is argued that regulation of the disruptive …

Persistent link: https://www.econbiz.de/10013210157