An abstract for this article is not available

Market value accounting for depository institutions is frequently suggested as a means of limiting losses to the deposit insurance funds. But opponents argue that market value accounting is too costly to be worth the effort. This article examines each balance sheet category to determine the...

An abstract for this article is not available

An abstract for this article is not available

Deposit insurance, while reducing the threat of bank runs, also lessens bankers’ incentives to control risks. Reforms of the deposit insurance system are necessary to discourage excessive risk taking such as characterized the recent S&L crisis. The adoption of market value accounting, early...