Narrow search
Showing 1 - 10 of 339,393
Cover Image
The economic consequences of including fair value adjustments to shareholders' equity in regulatory capital calculations
Chircop, Justin; Novotny-Farkas, Zoltán - 2014 - First draft: April 10, 2014, This draft: September 18, 2014
mandatory for all banks was highly controversial. The regulators' view that such an inclusion would result in greater bank … of regulatory capital. Second, bank share prices reacted negatively (positively) to pronouncements that increased …
Persistent link: https://www.econbiz.de/10010429138
Cover Image
Accounting for banks, capital regulation and risk-taking
Li, Jing - In: Journal of banking & finance 74 (2017), pp. 102-121
Persistent link: https://www.econbiz.de/10011793716
Cover Image
The economic consequences of extending the use of fair value accounting in regulatory capital calculations
Chircop, Justin; Novotny-Farkas, Zoltán - In: Journal of accounting & economics 62 (2016) 2/3, pp. 183-203
Persistent link: https://www.econbiz.de/10011622185
Cover Image
The economic consequences of extending the use of fair value accounting in regulatory capital calculations : a discussion
Laux, Christian - In: Journal of accounting & economics 62 (2016) 2/3, pp. 204-208
Persistent link: https://www.econbiz.de/10011622186
Cover Image
Prudential filters, portfolio composition at fair value and capital ratios in European banks
Argimón, Isabel; Dietsch, Michel; Estrada, Ángel - In: Journal of financial stability 39 (2018), pp. 187-208
Persistent link: https://www.econbiz.de/10012159766
Cover Image
Assessing banks' resilience : a complementary approach to stress testing using fair values from banks' financial statements
Dao, Trang H.; Pugliese, Amedeo; Ronen, Joshua - In: Journal of business finance & accounting : JBFA 50 (2023) 7/8, pp. 1206-1239
Persistent link: https://www.econbiz.de/10014362764
Cover Image
The subprime crisis and the impact of accounting standards/fair value accounting : case of European and North African countires
Njima, Nadia Elouaer Ben; Zouari, Sonia Makni - In: African journal of accounting, auditing and finance : AJAAF 4 (2015) 4, pp. 273-293
Persistent link: https://www.econbiz.de/10011545443
Cover Image
Are Level 3 fair values reflected in firm value? : evidence from European banks
Kisseleva, Katja; Lorenz, Daniela - 2016
-year observations from European banks reporting under IFRS, in contrast to previous research conducted in the US, we find no overall …
Persistent link: https://www.econbiz.de/10011518745
Cover Image
Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis
Adwan, Sami; Alhaj-Ismail, Alaa; Girardone, Claudia - In: Journal of international accounting auditing & taxation 39 (2020), pp. 1-12
Persistent link: https://www.econbiz.de/10012299732
Cover Image
Fair value accounting, illiquid assets, and financial stability
Mahieux, Lucas - In: Management science : journal of the Institute for … 70 (2024) 1, pp. 544-566
Persistent link: https://www.econbiz.de/10014470041