Harmonising Basel III and the Dodd Frank Act through international accounting standards: reasons why international accounting standards should serve as “thermostats”
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References listed on IDEAS
- Christian Laux & Christian Leuz, 2010.
"Did Fair-Value Accounting Contribute to the Financial Crisis?,"
Journal of Economic Perspectives,
American Economic Association, vol. 24(1), pages 93-118, Winter.
- Laux, Christian & Leuz, Christian, 2009. "Did fair-value accounting contribute to the financial crisis?," CFS Working Paper Series 2009/22, Center for Financial Studies (CFS).
- Christian Laux & Christian Leuz, 2009. "Did Fair-Value Accounting Contribute to the Financial Crisis?," NBER Working Papers 15515, National Bureau of Economic Research, Inc.
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Keywordsfinancial stability; OTC derivatives markets; counterparty risks; disclosure; information asymmetry; transparency; living wills; Volcker Rule; Basel III; Basel II; pro cyclicality; international auditing standards; Dodd Frank Act; fair values;
- E02 - Macroeconomics and Monetary Economics - - General - - - Institutions and the Macroeconomy
- D0 - Microeconomics - - General
- K2 - Law and Economics - - Regulation and Business Law
- D8 - Microeconomics - - Information, Knowledge, and Uncertainty
- G01 - Financial Economics - - General - - - Financial Crises
- E3 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2012-02-20 (Accounting & Auditing)
- NEP-ALL-2012-02-20 (All new papers)
- NEP-REG-2012-02-20 (Regulation)
- NEP-RMG-2012-02-20 (Risk Management)
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