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Fair value reclassifications of financial assets during the financial crisis
Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2012
abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS … reclassifying banks do not fully comply with the accompanying IFRS 7 requirements. These banks experience a significant increase in … bid-ask spreads in the long run. -- Bank Regulation ; Fair Value Accounting ; Financial Crisis ; IAS 39 ; IFRS 7 …
Persistent link: https://www.econbiz.de/10009487337
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Fair Value Accounting for Financial Instruments : Some Implications for Bank Regulation
Landsman, Wayne R. - 2013
I identify issues that bank regulators need to consider if fair value accounting is used for determining bank regulatory capital and when making regulatory decisions. In financial reporting, US and international accounting standard setters have issued several disclosure and measurement and...
Persistent link: https://www.econbiz.de/10014026538
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A Convenient Scapegoat : Fair Value Accounting by Commercial Banks during the Financial Crisis
Badertscher, Brad A. - 2012
Critics argue that the “fair value” provisions in U.S. accounting rules exacerbated the recent financial crisis by depleting banks' regulatory capital, which curtailed lending and triggered asset sales, leading to further economic turmoil. Defenders counter-argue that the role of fair value...
Persistent link: https://www.econbiz.de/10013116314
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Asset reclassifications and bank recapitalization during the financial crisis
Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - In: Management science : journal of the Institute for … 69 (2023) 1, pp. 75-100
Persistent link: https://www.econbiz.de/10014288434
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The crisis of fair value accounting : making sense of the recent debate
Laux, Christian; Leuz, Christian - 2009
accounting standards, be it IFRS or U.S. GAAP. Third, historical cost accounting (HCA) is unlikely to be the remedy. There are a …
Persistent link: https://www.econbiz.de/10003864294
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Did fair-value accounting contribute to the financial crisis?
Laux, Christian; Leuz, Christian - 2009
The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least, exacerbated its severity. In this paper, we...
Persistent link: https://www.econbiz.de/10003909310
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Did Fair-Value Accounting Contribute to the Financial Crisis?
Laux, Christian - 2009
The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least, exacerbated its severity. In this paper, we...
Persistent link: https://www.econbiz.de/10013155685
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Did Fair-Value Accounting Contribute to the Financial Crisis?
Laux, Christian - 2010
The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least, exacerbated its severity. In this paper, we...
Persistent link: https://www.econbiz.de/10013146494
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Accounting for financial instruments
Butler, Cormac - 2009
Persistent link: https://www.econbiz.de/10003770387
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Accounting for financial instruments in the banking industry : conclusions from a simulation model
Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003
The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial statements of banks. We develop a...
Persistent link: https://www.econbiz.de/10009765358