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Fair value accounting and regulatory capital requirements

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Author Info
Tatsuya Yonetani
Yuko Katsuo
Abstract

This paper was presented at the conference "Financial services at the crossroads: capital regulation in the twenty-first century" as part of session 1, "Impact of capital requirements on bank risk taking: empirical evidence." The conference, held at the Federal Reserve Bank of New York on February 26-27, 1998, was designed to encourage a consensus between the public and private sectors on an agenda for capital regulation in the new century.

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File URL: http://www.newyorkfed.org/research/epr/98v04n3/9810yone.pdf
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Publisher Info
Article provided by Federal Reserve Bank of New York in its journal Economic Policy Review.

Volume (Year): (1998)
Issue (Month): Oct ()
Pages: 33-43
Download reference. The following formats are available: HTML, plain text, BibTeX, RIS (EndNote), ReDIF
Handle: RePEc:fip:fednep:y:1998:i:oct:p:33-43:n:v.4no.3

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Related research
Keywords: Banks and banking - Accounting Japan Bank capital Banks and banking - Ratio analysis Bank stocks

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