Author: Howard Blake
Publisher:
ISBN:
Category :
Languages : en
Pages : 260
Book Description
The Reserve for Bad Debts as it Applies to Banks
The Reserve Method for Bad Debts as Applied to Banking
Author: W. T. Irwin
Publisher:
ISBN:
Category : Bank reserves
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category : Bank reserves
Languages : en
Pages :
Book Description
The Reserve Method for Bad Debts as Applied to Banks
Author: W. T. Irwin
Publisher:
ISBN:
Category : Bank loans
Languages : en
Pages : 96
Book Description
Publisher:
ISBN:
Category : Bank loans
Languages : en
Pages : 96
Book Description
Accounting discretion of banks during a financial crisis
Author: Mr.Luc Laeven
Publisher: International Monetary Fund
ISBN: 1451873549
Category : Business & Economics
Languages : en
Pages : 43
Book Description
This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to mortgage-backed securities also react favorably to recent changes in accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks use discretion in the classification of mortgage-backed securities to inflate their books. Our results indicate that banks' balance sheets offer a distorted view of the financial health of the banks.
Publisher: International Monetary Fund
ISBN: 1451873549
Category : Business & Economics
Languages : en
Pages : 43
Book Description
This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to mortgage-backed securities also react favorably to recent changes in accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks use discretion in the classification of mortgage-backed securities to inflate their books. Our results indicate that banks' balance sheets offer a distorted view of the financial health of the banks.
The Code of Federal Regulations of the United States of America
Author:
Publisher:
ISBN:
Category : Administrative law
Languages : en
Pages : 552
Book Description
The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.
Publisher:
ISBN:
Category : Administrative law
Languages : en
Pages : 552
Book Description
The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.
International Convergence of Capital Measurement and Capital Standards
Author:
Publisher: Lulu.com
ISBN: 9291316695
Category : Bank capital
Languages : en
Pages : 294
Book Description
Publisher: Lulu.com
ISBN: 9291316695
Category : Bank capital
Languages : en
Pages : 294
Book Description
Code of Federal Regulations
Author:
Publisher:
ISBN:
Category : Administrative law
Languages : en
Pages : 552
Book Description
Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.
Publisher:
ISBN:
Category : Administrative law
Languages : en
Pages : 552
Book Description
Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.
Income Tax Regulations, Final and Proposed Under Internal Revenue Code
Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 1894
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 1894
Book Description
Deposit Insurance Reform and Financial Modernization
Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 514
Book Description
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 514
Book Description
Internal Revenue Cumulative Bulletin
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 1058
Book Description
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 1058
Book Description