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This dissertation studies real effects of disclosure regulation and topics at the intersection of accounting and …. The financial crisis of 2007-2009 triggered a vigorous debate about the role of fair value accounting and revived … discussions about procyclicality in banking. While there is evidence that fair value accounting did not play a major role during …
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On November 14th, 2014, SUERF – The European Money and Finance Forum – and CNMV, Comisión Nacional del Mercado de Valores – the Spanish Authority for supervision of securities markets – jointly organized a conference in Madrid: Challenges in Securities Markets Regulation: Investor...
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