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Potential Effects of Fair Value Accounting on US Bank Regulatory Capital
Gup, Benton E. - 2012
For many years the regulatory capital of commercial banks in the United States has been based on the book value of assets and liabilities. That has changed with the implementation of Fair Value Measurements in FAS 157. Now banks and regulators must view capital from a Fair Value perspective....
Persistent link: https://www.econbiz.de/10013115849
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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
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
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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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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
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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
Persistent link: https://www.econbiz.de/10012119902
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The impact of FSP FAS 157-4 on commercial banks
Cathey, Jack M.; Schauer, David A.; Schroeder, Richard G. - In: International advances in economic research : IAER ; an … 18 (2012) 1, pp. 15-27
Persistent link: https://www.econbiz.de/10009614591
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Bilanzierung von Stock Options : SEC Staff Accounting Bulletin 107 "Share-Based Payment" als Ergänzung und Interpretationshilfe zu SFAS 123R
Vater, Hendrik - In: WPg : Kompetenz schafft Vertrauen 58 (2005) 23, pp. 1269-1276
Persistent link: https://www.econbiz.de/10003217721
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Fair value for financial reporting : meeting the new FASB requirements
King, Alfred M. - 2006
Persistent link: https://www.econbiz.de/10003189587