universal bank with investment banking and commercial banking activities. We run simulations for different strategies (fully … IAS a fully hedged bank can portray its zero economic earnings in its financial statements. As Old IAS offer much … discretion, this bank may also present income that is either positive or negative. We further show that because of the …

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 …

2007, during which time bank earnings were affected substantially by the US subprime crisis. Overall, the findings confirm …

case study of two South African banks. One of these is the largest and most systemically important bank in the South …

. Materials reviewed as part of this analysis include public bank regulatory filings, financial statements, and fair value … research. The bank supervisory rating approach referred to as CAMELS is used as an organizing principle for the paper. CAMELS … bank supervisory perspective alongside the more traditional investor's views on decision usefulness. The overall conclusion …