Do accounting changes affect the economic behaviour of financial firms?
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References listed on IDEAS
- C. H. Furfine, 2000. "Evidence on the response of US banks to changes in capital requirements," BIS Working Papers 88, Bank for International Settlements.
- Engel, E & Erickson, M & Maydew, E, 1999. "Debt-equity hybrid securities," Journal of Accounting Research, Wiley Blackwell, vol. 37(2), pages 249-274.
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Cited by:
- Le Quang, Gaëtan, 2021.
"“Taking Diversity Into Account”: Real effects of accounting measurement on asset allocation,"
The Quarterly Review of Economics and Finance, Elsevier, vol. 80(C), pages 135-143.
- Gaëtan Le Quang, 2018. ""Taking Diversity into Account": Real Effects of Accounting Measurement on Asset Allocation," EconomiX Working Papers 2018-28, University of Paris Nanterre, EconomiX.
- Gaëtan Le Quang, 2021. "“Taking diversity into account”: real effects of accounting measurement on asset allocation," Post-Print hal-03169493, HAL.
- Umit Gurun & Alina Lerman & Joshua Ronen, 2012.
"Anticipatory and implementation effects of FIN 46 on the behavior of different market participants,"
Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 19(1), pages 30-55.
- Umit Gurun & Alina Lerman & Joshua Ronen & Ram Ramakrishnan, 2012. "Anticipatory and implementation effects of FIN 46 on the behavior of different market participants," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 19(1), pages 56-60.
- Gaëtan Le Quang, 2018. ""Taking Diversity into Account": Real Effects of Accounting Measurement on Asset Allocation," Working Papers hal-04141805, HAL.
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More about this item
Keywords
Bank capital; taxation; trust preferred securities; financial reporting;All these keywords.
JEL classification:
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2007-06-18 (Accounting and Auditing)
- NEP-BAN-2007-06-18 (Banking)
- NEP-CFN-2007-06-18 (Corporate Finance)
- NEP-HIS-2007-06-18 (Business, Economic and Financial History)
- NEP-REG-2007-06-18 (Regulation)
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