Economic consequences of the AOCI filter removal for advanced approaches banks
Year of publication: |
2019
|
---|---|
Authors: | Kim, Sehwa ; Kim, Seil ; Ryan, Stephen G. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 94.2019, 6, p. 309-335
|
Subject: | banks | regulation | regulatory capital | AOCI filter | investment securities | Theorie | Theory | Bankenregulierung | Bank regulation | Basler Akkord | Basel Accord |
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