Dissertation Abstracts International

Dissertation Abstracts International PDF Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 452

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Dissertation Abstracts International

Dissertation Abstracts International PDF Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 452

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Book Description


Capital Market Working Papers

Capital Market Working Papers PDF Author:
Publisher:
ISBN:
Category : Capital market
Languages : en
Pages : 300

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Directory of Dissertations in Accounting

Directory of Dissertations in Accounting PDF Author: J. David Spiceland
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 224

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American Doctoral Dissertations

American Doctoral Dissertations PDF Author:
Publisher:
ISBN:
Category : Dissertation abstracts
Languages : en
Pages : 540

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The Expectation Gap Standards

The Expectation Gap Standards PDF Author:
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 286

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Comprehensive Dissertation Index

Comprehensive Dissertation Index PDF Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 984

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Accounting discretion of banks during a financial crisis

Accounting discretion of banks during a financial crisis PDF Author: Mr.Luc Laeven
Publisher: International Monetary Fund
ISBN: 1451873549
Category : Business & Economics
Languages : en
Pages : 43

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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.

Losing the Excess Baggage

Losing the Excess Baggage PDF Author:
Publisher:
ISBN: 9781904574828
Category : Financial statements
Languages : en
Pages : 137

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Comprehensive Dissertation Index: Business & Economics A-K

Comprehensive Dissertation Index: Business & Economics A-K PDF Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 808

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Comprehensive Dissertation Index: Business & Economics L-Z

Comprehensive Dissertation Index: Business & Economics L-Z PDF Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 794

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