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Interplay between accounting and prudential regulation

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  • Bertomeu, Jeremy
  • Mahieux, Lucas

    (Tilburg University, School of Economics and Management)

  • Sapra, Haresh

Abstract

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Suggested Citation

  • Bertomeu, Jeremy & Mahieux, Lucas & Sapra, Haresh, 2023. "Interplay between accounting and prudential regulation," Other publications TiSEM df2ee887-1525-4184-8567-0, Tilburg University, School of Economics and Management.
    • Handle: RePEc:tiu:tiutis:df2ee887-1525-4184-8567-05cdfdd61f43
    as

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    File URL: https://repository.tilburguniversity.edu/bitstreams/59571386-3d59-4180-8f7e-cf78f457b225/download
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    References listed on IDEAS

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    1. Andrew Ellul & Chotibhak Jotikasthira & Christian T. Lundblad & Yihui Wang, 2015. "Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading," Journal of Finance, American Finance Association, vol. 70(6), pages 2489-2538, December.
    2. Acharya, Viral V. & Yorulmazer, Tanju, 2007. "Too many to fail--An analysis of time-inconsistency in bank closure policies," Journal of Financial Intermediation, Elsevier, vol. 16(1), pages 1-31, January.
    3. Allen, Franklin & Carletti, Elena, 2008. "Mark-to-market accounting and liquidity pricing," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 358-378, August.
    4. Ellul, Andrew & Lundblad, Christian T & Wang, Yihui & Jotikasthira, Chotibhak, 2015. "Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading," CEPR Discussion Papers 10450, C.E.P.R. Discussion Papers.
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    Cited by:

    1. Xu Jiang & Ming Yang, 2024. "Optimal Accounting Rules, Private Benefits of Control, and Efficient Liquidation," Management Science, INFORMS, vol. 70(9), pages 6302-6314, September.

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