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Accounting for financial stability : lessons from the financial crisis and future challenges

Bischof, Jannis; Laux, Christian; Leuz, Christian - 2018

reporting discretion and enforcement deserve careful consideration. In addition, bank regulation through its interlinkage with …

Persistent link: https://www.econbiz.de/10012011324

Fair value reclassifications of financial assets during the financial crisis

Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2012

bid-ask spreads in the long run. -- Bank Regulation ; Fair Value Accounting ; Financial Crisis ; IAS 39 ; IFRS 7 … 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 …

Persistent link: https://www.econbiz.de/10009487337

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

Supranational supervision

Haselmann, Rainer; Singla, Shikhar; Vig, Vikrant - 2022

We exploit the establishment of a supranational supervisor in Europe (the Single Supervisory Mechanism) to learn how the organizational design of supervisory institutions impacts the enforcement of financial regulation. Banks under supranational supervision are required to increase regulatory...

Persistent link: https://www.econbiz.de/10013470956

Supranational supervision

Haselmann, Rainer; Singla, Shikhar; Vig, Vikrant - 2022

Persistent link: https://www.econbiz.de/10013555717

Accounting for financial instruments in the banking industry : conclusions from a simulation model

Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003

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 …

Persistent link: https://www.econbiz.de/10009765358

Has the Comprehensive Assessment made the European financial system more resilient?

Calò, Silvia; Gregori, Wildmer Daniel; Petracco … - 2021 - This version: September 2021

What has been the impact of the Comprehensive Assessment (CA) carried out by the ECB on banks' resilience? Implementing a difference-indifference approach, we analyse a non-risk based measure defined as the ratio of Tier 1 capital over total assets of European banks' balance sheets during the...

Persistent link: https://www.econbiz.de/10013186793