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Fair value accounting and regulatory capital requirements

Author

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  • 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.

Suggested Citation

  • Tatsuya Yonetani & Yuko Katsuo, 1998. "Fair value accounting and regulatory capital requirements," Economic Policy Review, Federal Reserve Bank of New York, issue Oct, pages 33-43.
  • Handle: RePEc:fip:fednep:y:1998:i:oct:p:33-43:n:v.4no.3
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    Citations

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    Cited by:

    1. Gregory Heem & Dominique Dufour, 2012. "Crise financière et comptabilité : le cas du reclassement des instruments financiers dans les banques européennes," Post-Print halshs-00721108, HAL.
    2. Knorr Andreas, 1999. "Staatliche Bankenaufsicht – eine effiziente Institution?," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 50(1), pages 345-370, January.
    3. Samira Demaria & Grégory Heem, 2014. "L'évolution du lien entre les normes comptables et prudentielles : une analyse du point de vue des parties prenantes du secteur bancaire," GREDEG Working Papers 2014-36, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), University of Nice Sophia Antipolis.
    4. Bahaji, Hamza, 2012. "De l’évaluation des stock options en « juste valeur » : apport de l’approche comportementale," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/10710 edited by Casta, Jean-François, October.
    5. Daigo, Satoshi & Yonetani, Tatsuya & Marumo, Kouhei, 1999. "Banks recapitalization policies in Japan and their impact on the market," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 9(3), pages 223-246, August.

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