The Effect of Fair vs. Book Value Accounting on the Behavior of Banks
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- Bannier, Christina E., 2007. "Smoothing versus timeliness - wann sind stabile Ratings optimal und welche Anforderungen sind an optimale Berichtsregeln zu stellen?," Frankfurt School - Working Paper Series 84, Frankfurt School of Finance and Management.
More about this item
Keywordsfair value accounting; book value accounting; asymmetric information; banking regulation; liquidity;
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2004-07-11 (Accounting & Auditing)
- NEP-ALL-2004-07-11 (All new papers)
- NEP-FIN-2004-07-11 (Finance)
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