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Accounting for financial stability : lessons from the financial crisis and future challenges
Bischof, Jannis; Laux, Christian; Leuz, Christian - 2018
This paper investigates what we can learn from the financial crisis about the link between accounting and financial stability. The picture that emerges ten years after the crisis is substantially different from the picture that dominated the accounting debate during and shortly after the crisis....
Persistent link: https://www.econbiz.de/10012011324
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Tranching in the Syndicated Loan Market around the World
Cumming, Douglas J. - 2019
Loan tranching allows banks to manage risk and facilitate firm financing, which may be essential for firms that cannot access investors from stock markets. We analyze the determinants and benefits of loan tranching by pooling the tranches of individual loans to create the largest cross-country...
Persistent link: https://www.econbiz.de/10012869587
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Property Rights Institutions and Bank Performance across Countries
Elkelish, Walaa Wahid - 2016
financial accounting-based measures of bank performance are obtained from the Economic Freedom of the World Project (Gwartney et … al., 2006), the Polity IV Project, the World Bank data indicators database, and the International Monetary Fund. Several … appropriate level of PRI quality is essential to achieve both competition and development. The paper highlights policy …
Persistent link: https://www.econbiz.de/10012979038
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Regulations, Institutions and Income Smoothing by Managing Technical Reserves : International Evidence from the Insurance Industry
Gaganis, Chrysovalantis - 2015
This paper investigates the role of technical reserves in the income smoothing behavior of insurance companies. This is one of the first attempts in the literature to trace such relationship in the insurance industry, especially at a multi-country setting. The experience of 770 insurance firms...
Persistent link: https://www.econbiz.de/10013017161
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Competition, stability, and institutional environment : the case of dual banking economies
Wajahat Azmi; Anwer, Zaheer; Mohsin Ali; Mohamad, Shamsher - In: International journal of finance & economics : IJFE 29 (2024) 1, pp. 609-631
Persistent link: https://www.econbiz.de/10014469039
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Privatisation around the world : new evidence from panel data
Bortolotti, Bernardo; Fantini, Marcella; Siniscalco, … - 2001
This paper presents new evidence about privatisation processes and their determinants from a panel of 34 countries over the 1977-99 period. The empirical analysis shows that privatisation takes place typically in wealthy and democratic countries, endowed with deep and liquid stock markets, and...
Persistent link: https://www.econbiz.de/10011400889
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New Institutional Accounting and IFRS
Wysocki, Peter D. - 2011
) and non-accounting institutions observed around the world. I conclude with a discussion of opportunities and directions …
Persistent link: https://www.econbiz.de/10013128112
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Institutional Development in 2000s
Radygin, Alexander - 2012
Persistent link: https://www.econbiz.de/10013100535
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Bitcoin Governance as a Decentralized Financial Market Infrastructure
Nabilou, Hossein - 2020
Bitcoin is the oldest and most widely established cryptocurrency network with the highest market capitalization among all cryptocurrencies. Although bitcoin (with lowercase b) is increasingly viewed as a digital asset belonging to a new asset class, the Bitcoin network (with uppercase B) is a...
Persistent link: https://www.econbiz.de/10012839431
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Democracy, Law and Global Finance : A Legal and Institutional Perspective
Lothian, Tamara - 2014
Finance has become more a problem than a solution to what the world most wants: socially inclusive growth. It has … itself in some of the major countries and regions of the world, but also, how it can be corrected. The intellectual and …
Persistent link: https://www.econbiz.de/10013053812