My bibliography
Save this item
The limitations of market value accounting and a more realistic alternative
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Jeffery W. Gunther & Robert R. Moore, 2000. "Financial statements and reality: do troubled banks tell all?," Economic and Financial Policy Review, Federal Reserve Bank of Dallas, issue Q3, pages 30-35.
- John R. Walter, 1991. "Loan loss reserves," Economic Review, Federal Reserve Bank of Richmond, vol. 77(Jul), pages 20-30.
- Claudio E. V. Borio & Kostas Tsatsaronis, 2005. "Accounting, prudential regulation and financial stability: elements of a synthesis," BIS Working Papers 180, Bank for International Settlements.
- Gunther, Jeffery W. & Moore, Robert R., 2003.
"Loss underreporting and the auditing role of bank exams,"
Journal of Financial Intermediation, Elsevier, vol. 12(2), pages 153-177, April.
- Jeffery W. Gunther & Robert R. Moore, 2002. "Loss underreporting and the auditing role of bank exams," Conference Series ; [Proceedings], Federal Reserve Bank of Boston.
- Cordell, Lawrence R. & King, Kathleen Kuester, 1995. "A market evaluation of the risk-based capital standards for the U.S. financial system," Journal of Banking & Finance, Elsevier, vol. 19(3-4), pages 531-562, June.
- Priyank Gandhi, 2018. "The relation between bank credit growth and the expected returns of bank stocks," European Financial Management, European Financial Management Association, vol. 24(4), pages 610-649, September.
- Allen Berger & Sally Davies, 1998.
"The Information Content of Bank Examinations,"
Journal of Financial Services Research, Springer;Western Finance Association, vol. 14(2), pages 117-144, October.
- Allen N. Berger & Sally M. Davies, 1994. "The information content of bank examinations," Proceedings 55, Federal Reserve Bank of Chicago.
- Allen N. Berger & Sally M. Davies, 1994. "The information content of bank examinations," Finance and Economics Discussion Series 94-20, Board of Governors of the Federal Reserve System (U.S.).
- Allen Berger & Sally Davies, 1994. "The Information Content of Bank Examinations," Center for Financial Institutions Working Papers 94-24, Wharton School Center for Financial Institutions, University of Pennsylvania.
- Laurent Clerc & Françoise Drumetz & Olivier Jaudoin, 2001. "To what extent are prudential and accounting arrangements pro- or countercyclical with respect to overall financial conditions?," BIS Papers chapters, in: Bank for International Settlements (ed.), Marrying the macro- and micro-prudential dimensions of financial stability, volume 1, pages 197-210, Bank for International Settlements.
- Boubacar Camara & Laetitia Lepetit & Amine Tarazi, 2013.
"Ex ante capital position, changes in the different components of regulatory capital and bank risk,"
Applied Economics, Taylor & Francis Journals, vol. 45(34), pages 4831-4856, December.
- Boubacar Camara & Laetitia Lepetit & Amine Tarazi, 2013. "Ex ante capital position, changes in the different components of regulatory capital and bank risk," Post-Print hal-00915157, HAL.
- Boubacar Camara & Laetitia Lepetit & Amine Tarazi, 2013. "Ex Ante Capital Position, Changes in the Different Components of Regulatory Capital and Bank Risk," Post-Print hal-00918521, HAL.
- B. Camara & L. Lepetit & A. Tarazi, 2013. "Ex Ante Capital Position, Changes in the Different Components of Regulatory Capital and Bank Risk," Débats économiques et financiers 7, Banque de France.
- Gunther, Jeffery W. & Moore, Robert R., 2003.
"Early warning models in real time,"
Journal of Banking & Finance, Elsevier, vol. 27(10), pages 1979-2001, October.
- Jeffery W. Gunther & Robert R. Moore, 2000. "Early warning models in real time," Financial Industry Studies Working Paper 00-01, Federal Reserve Bank of Dallas.
- Carlin, Tyrone M. & Ford, Guy, 2006. "Empirical evidence on the use, size and cost of executive options schemes in Australia," Research in International Business and Finance, Elsevier, vol. 20(3), pages 340-347, September.
- Thomas H. Mondschean, 1992. "Market value accounting for commercial banks," Economic Perspectives, Federal Reserve Bank of Chicago, vol. 16(Jan), pages 16-31.
- Kane, Edward J. & Min-Teh Yu, 1995. "Measuring the true profile of taxpayer losses in the S & L insurance mess," Journal of Banking & Finance, Elsevier, vol. 19(8), pages 1459-1477, November.
- Carey, Mark, 1995.
"Partial market value accounting, bank capital volatility, and bank risk,"
Journal of Banking & Finance, Elsevier, vol. 19(3-4), pages 607-622, June.
- Mark S. Carey, 1993. "Partial market value accounting: bank capital volatility, and bank risk," Proceedings 412, Federal Reserve Bank of Chicago.
- Mark S. Carey, 1994. "Partial market value accounting, bank capital, volatility, and bank risk," Finance and Economics Discussion Series 94-21, Board of Governors of the Federal Reserve System (U.S.).
- Inwon Song, 1998. "Korean banks' responses to the strengthening of capital adequacy requirements," Pacific Basin Working Paper Series 98-01, Federal Reserve Bank of San Francisco.
- Berger, Allen N. & Herring, Richard J. & Szego, Giorgio P., 1995.
"The role of capital in financial institutions,"
Journal of Banking & Finance, Elsevier, vol. 19(3-4), pages 393-430, June.
- Allen N. Berger & Richard J. Herring & Giorgio P. Szegö, 1995. "The Role of Capital in Financial Institutions," Center for Financial Institutions Working Papers 95-01, Wharton School Center for Financial Institutions, University of Pennsylvania.
- Allen N. Berger & Richard J. Herring & Giorgio P. Szego, 1995. "The role of capital in financial institutions," Finance and Economics Discussion Series 95-23, Board of Governors of the Federal Reserve System (U.S.).
- Pamela P. Peterson & Larry D. Wall, 1996. "Banks' responses to binding regulatory capital requirements," Economic Review, Federal Reserve Bank of Atlanta, vol. 80(Mar), pages 1-17.
- Kane, Edward J., 1995.
"Difficulties of transferring risk-based capital requirements to developing countries,"
Pacific-Basin Finance Journal, Elsevier, vol. 3(2-3), pages 193-216, July.
- Kane, Edward J.*DEC, 1994. "Difficulties of transferring risk-based capital requirements to developing countries," Policy Research Working Paper Series 1244, The World Bank.
- Gwénaëlle Flandrin-Le Maire, 2003. "L'impact macroéconomique de la norme IAS 39," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 123-138.
- Maximilian Hall, 1999. "Deposit Insurance Reform in Japan: Better Late Than Never?," Journal of Financial Services Research, Springer;Western Finance Association, vol. 15(3), pages 211-242, May.
- Larry D. Wall, 1997. "Taking note of the deposit insurance fund: a plan for the FDIC to issue capital notes," Economic Review, Federal Reserve Bank of Atlanta, vol. 82(Q 1), pages 14-30.
- Thomas F. Cargill & Thomas Mayer, 1992. "U.S. Deposit Insurance Reform," Contemporary Economic Policy, Western Economic Association International, vol. 10(3), pages 95-103, July.
- repec:zbw:bofrdp:2004_004 is not listed on IDEAS
- Knott, Samuel & Richardson, Peter & Rismanchi, Katie & Sen, Kallol, 2014. "Financial Stability Paper 31: Understanding the fair value of banks’ loans," Bank of England Financial Stability Papers 31, Bank of England.
- Larry D. Wall, 2010.
"Too-big-to-fail after FDICIA,"
Economic Review, Federal Reserve Bank of Atlanta, vol. 95(1).
- Larry D. Wall, 1993. "Too-big-to-fail after FDICIA," Economic Review, Federal Reserve Bank of Atlanta, issue Jan, pages 1-14.
- Hesna Genay, 1998. "Assessing the condition of Japanese banks: how informative are accounting earnings?," Economic Perspectives, Federal Reserve Bank of Chicago, vol. 22(Q IV), pages 12-34.
- Claudio Borio & Craig Furfine & Philip Lowe, 2001. "Procyclicality of the financial system and financial stability: issues and policy options," BIS Papers chapters, in: Bank for International Settlements (ed.), Marrying the macro- and micro-prudential dimensions of financial stability, volume 1, pages 1-57, Bank for International Settlements.
- Mayes, David G., 2004.
"An approach to bank insolvency in transition and emerging economies,"
Bank of Finland Research Discussion Papers
4/2004, Bank of Finland.
- David G. Mayes, 2004. "An approach to bank insolvency in transition and emerging economies," Finance 0404015, University Library of Munich, Germany.
- Rebel Cole & Jeffery Gunther, 1998. "Predicting Bank Failures: A Comparison of On- and Off-Site Monitoring Systems," Journal of Financial Services Research, Springer;Western Finance Association, vol. 13(2), pages 103-117, April.
- Klumpes, Paul J. M. & Shackleton, Mark B., 2000. "Valuing the strategic option to sell life insurance business: Theory and evidence," Journal of Banking & Finance, Elsevier, vol. 24(10), pages 1681-1702, October.
- David G. Mayes & Aarno Liuksila & Thorsten Beck & Bethany Blowers & Henk Brouwer & Peik Granlund & Christos Hadjiemmanuil & Gerbert Hebbink & Eva H. G. Hüpkes & Eigil Mølgaard & Jón Sigurðsson & Gary , 2004.
"Who Pays for Bank Insolvency?,"
Palgrave Macmillan Books,
Palgrave Macmillan, number 978-0-230-52391-3, March.
- Mayes, David G., 2004. "Who pays for bank insolvency?," Journal of International Money and Finance, Elsevier, vol. 23(3), pages 515-551, April.
- Kane, Edward J., 1995. "Three paradigms for the role of capitalization requirements in insured financial institutions," Journal of Banking & Finance, Elsevier, vol. 19(3-4), pages 431-459, June.
- Jones, David S. & King, Kathleen Kuester, 1995. "The implementation of prompt corrective action: An assessment," Journal of Banking & Finance, Elsevier, vol. 19(3-4), pages 491-510, June.
- Gwénaëlle Flandrin-Le Maire, 2003. "The macroeconomic impact of IAS," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 107-120.
- David G. Mayes, 2004.
"An approach to bank insolvency in transition and emerging economies,"
Finance
0404015, University Library of Munich, Germany.
- Mayes, David G., 2004. "An approach to bank insolvency in transition and emerging economies," Research Discussion Papers 4/2004, Bank of Finland.
- Robert Darin & John R. Walter, 1994. "Were bank examiners too strict with New England and California banks?," Economic Quarterly, Federal Reserve Bank of Richmond, issue Fall, pages 25-47.
- Borio, Claudio & Tsatsaronis, Kostas, 2004. "Accounting and prudential regulation: from uncomfortable bedfellows to perfect partners?," Journal of Financial Stability, Elsevier, vol. 1(1), pages 111-135, September.
- Li, Jing, 2017. "Accounting for banks, capital regulation and risk-taking," Journal of Banking & Finance, Elsevier, vol. 74(C), pages 102-121.
- Dermine, J. & Neto de Carvalho, C., 2008. "Bank loan-loss provisioning, central bank rules vs. estimation: The case of Portugal," Journal of Financial Stability, Elsevier, vol. 4(1), pages 1-22, April.