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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
We investigate the economic consequences of the implementation of a particular aspect of Basel III in the U.S. Specifically, the Basel III proposal and the corresponding U.S. rule (hereafter referred to as the removal of the AOCI filter) to make the inclusion of unrealized fair value gains and...
Persistent link: https://www.econbiz.de/10010429138
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Regulatory Capital Management: Fair Value Measurement and Regulatory Capital Ratios
Krauß, Felix - In: Credit and Capital Markets – Kredit und Kapital 52 (2019) 3, pp. 375-421
The calculation of the regulatory capital ratios according to the Capital Requirements Regulation (CRR) is based on the … IFRS consolidated financial statements. Therefore, banks are able to influence their regulatory capital ratios through … discretionary powers when measuring with fair values according to IFRS 13. This paper analyzes the effects that discretionary fair …
Persistent link: https://www.econbiz.de/10014523444
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Fair value information and regulatory capital management using financial asset reclassification by Korean insurers
Lee, Eugenia Y.; Kim, Young Jun; Lee, Sangyoon - In: Finance research letters 56 (2023), pp. 1-7
Persistent link: https://www.econbiz.de/10014473657
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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
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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
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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
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Longevity risk in fair valuing Level 3 assets in securitised portfolios
Mazonas, Peter Macrae; Stallard, Patrick John Eric; … - In: The Geneva papers on risk and insurance - issues and … 36 (2011) 4, pp. 516-543
Persistent link: https://www.econbiz.de/10009503511
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Bonbons Hansel et Gretel inc.
Martel, Louise; Paul, Diane - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 1, pp. 51-59
Persistent link: https://www.econbiz.de/10011287491
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APT, Inc. : an application of impairment testing and fair value estimation using international financial reporting standards
Beaudoin, Cathy A.; Hughes, Susan B. - In: Issues in accounting education 29 (2014) 1, pp. 181-194
Persistent link: https://www.econbiz.de/10010419404
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A convenient scapegoat : fair value accounting by commercial banks during the financial crisis
Badertscher, Brad A.; Burks, Jeffrey J.; Easton, Peter D. - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 59-90
Persistent link: https://www.econbiz.de/10009506471