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Author: James M. Koltveit
Publisher:
ISBN:
Category : Banking law
Languages : en
Pages :
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Book Description
Author: James M. Koltveit
Publisher:
ISBN:
Category : Banking law
Languages : en
Pages :
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Book Description
Author: Mr.Luc Laeven
Publisher: International Monetary Fund
ISBN: 1451873549
Category : Business & Economics
Languages : en
Pages : 43
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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.
Author: Davis Walter Morton
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 120
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Book Description
Author: Management Association, Information Resources
Publisher: IGI Global
ISBN: 1466662697
Category : Business & Economics
Languages : en
Pages : 1626
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Book Description
With the global economy still in recovery, it is more important than ever for individuals and organizations to be aware of their money and its potential for both depreciation and growth. Banking, Finance, and Accounting: Concepts, Methodologies, Tools, and Applications investigates recent advances and undertakings in the financial industry to better equip all members of the world economy with the tools and insights needed to weather any shift in the economic climate. With chapters on topics ranging from investment portfolios to credit unions, this multi-volume reference source will serve as a crucial resource for managers, investors, brokers, and all others within the banking industry.
Author: E. Virgil Neal
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 246
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Book Description
Author: James Don Edwards
Publisher: Amer Bankers Assn
ISBN: 9780899823713
Category : Business & Economics
Languages : en
Pages : 493
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Book Description
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Bank examination
Languages : en
Pages : 64
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Book Description
Author: Charles J. Woelfel
Publisher: Irwin Professional Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 440
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Book Description
Defines and explains all of the practices, methods, regulations and standards of bank accounting.
Author: Reza Gharoie Ahangar
Publisher: BoD – Books on Demand
ISBN: 1839681977
Category : Business & Economics
Languages : en
Pages : 150
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Book Description
Accounting and finance are common terms for users of financial information. Nowadays the reporting of financial as well as non-financial information of an entity, and efficiency in the banking system, are considered to be important issues by creditors, investors, and managers of financial markets.Over four sections this book addresses topics including national accounting standards and financial statement disclosure; foreign direct investment and the roles of accounting valuations and earnings management during the global financial crisis; and bankruptcy risk, banking efficiency, and debt restructuring in the United Nations General Assembly Resolution.
Author: Anna-Karin Stockenstrand
Publisher: Routledge
ISBN: 131719067X
Category : Business & Economics
Languages : en
Pages : 363
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Book Description
Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a drastic change, with many new regulations. Some of these are the result of the financial crisis of 2008-2009. Other regulations, such as the introduction in 2005 of International Financial Reporting Standards (IFRS) for quoted companies in the EU, can be related to the introduction of a new global accounting regime. It is evident from annual reports of banks that the number of new regulations in recent years is high and that they cover many different functional areas. The objectives of these regulations are also ambitious; to improve governance and control, contributing to a high level of financial stability for banks. These objectives are obviously of great concern for an industry that directly and indirectly affects the financial situation not only of individuals and organizations but also nation states. Considering the importance of banks in society, it is of little surprise that the attention of both scholars and practitioners has been directed towards how banks comply with new regulations and if the intended objectives of the regulations are met. This book will be of great value to all those interested in financial stability matters (practitioners, policy-makers, students, academics), as well as to accounting and finance scholars.
