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An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns

Alshabani, Waleed Mohammad - 2001

reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led … primary objectives. First, it investigates the effects of SFAS No.121 on asset impairment reporting, examining whether SFAS No ….121 reduces the magnitude and restricts the timing of reporting asset writedowns. Second, the study compares the …

Persistent link: https://www.econbiz.de/10009475042

Financial governace of banking supervision

Masciandaro, Donato; Nieto Carol, María Jesús; Prast, … - 2007

This article analyses the economics of financing banking supervision and attempts to respond to two questions: What are the most common financing practices? Can the differences in current financing practices be explained by country specific factors? We perform an empirical analysis that...

Persistent link: https://www.econbiz.de/10012530180

Multiple safety net regulators and agency problems in the EU : is Prompt Corrective Action partly the solution?

Mayes, David G.; Nieto Carol, María Jesús; Wall, Larry D. - 2008

Incluye bibliografía ; This paper presents a stylized mechanism aimed at dealing with the cross border agency problems that arise in supervising and resolving cross border banking groups in the European Union (EU). The authors assume that PCA policies have been implemented by the national...

Persistent link: https://www.econbiz.de/10012530213

Update on the work of the Basel Committee

Hernández de Cos, Pablo

Evento: High-level meeting on banking supervision; Organizado por: BIS ; BCBS work programme and strategic priorities in 2023/24: risk assessment and horizon scanning, policy and supervisory responses to emerging risks, strengthening supervisory coordination and practices, Basel III...

Persistent link: https://www.econbiz.de/10013458107

EMPIRICAL RESEARCH ON THE INTERNAL AUDIT. PERSPECTIVE OF THE PROFESSIONALS WITHIN THE ROMANIAN BANKING SYSTEM

STEFANESCU, AURELIA; PITULICE, ILEANA COSMINA; … - 2017

This research takes into consideration the existence of the principal-agent type relationships withn the banking system, as well as the portfolio of risks related to it. Therefore, the internal audit intercedes between the stakeholders on the management of the credit entities becoming a...

Persistent link: https://www.econbiz.de/10011617958

Financial Markets, Financial Intermediation, and Bailout Policy

Vinogradov, Dmitri V. - 2006

The 1980s and 1990s have been marked with a series of financial and banking crises all over the world. This turned the attention of economists to such questions as how a financial system should be structured in order to reduce the vulnerability of an economy to the risk of a crisis, or what...

Persistent link: https://www.econbiz.de/10009476251

EU banks rating assignments: Is there heterogeneity between new and old member countries?

Caporale, GM; Matousek, R; Stewart, C - 2009

We model EU countries? bank ratings using financial variables and allowing for intercept and slope heterogeneity. We find that country-specific factors (in the form of heterogeneous intercepts) are a crucial determinant of ratings. Whilst ?new? EU countries typically have lower ratings than...

Persistent link: https://www.econbiz.de/10009481446