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Market value accounting for commercial banks

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  • Thomas H. Mondschean

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  • Thomas H. Mondschean, 1992. "Market value accounting for commercial banks," Economic Perspectives, Federal Reserve Bank of Chicago, vol. 16(Jan), pages 16-31.
    • Handle: RePEc:fip:fedhep:y:1992:i:jan:p:16-31:n:v.16no.1
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    File URL: http://www.chicagofed.org/digital_assets/publications/economic_perspectives/1992/ep_jan_feb1992_part2_mondschean.pdf
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    References listed on IDEAS

    as
    1. George J. Benston, 1989. "Market-value accounting: benefits, costs and incentives," Proceedings 255, Federal Reserve Bank of Chicago.
    2. Collins, Daniel W. & Rozeff, Michael S. & Dhaliwal, Dan S., 1981. "The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry: A cross-sectional analysis," Journal of Accounting and Economics, Elsevier, vol. 3(1), pages 37-71, March.
    3. Blacconiere, Walter G., 1991. "Market reactions to accounting regulations in the savings and loan industry," Journal of Accounting and Economics, Elsevier, vol. 14(1), pages 91-113, March.
    4. Berger, Allen N. & King, Kathleen Kuester & O'Brien, James M., 1991. "The limitations of market value accounting and a more realistic alternative," Journal of Banking & Finance, Elsevier, vol. 15(4-5), pages 753-783, September.
    5. James A. Embersit & James V. Houpt, 1991. "A method for evaluating interest rate risk in U.S. commercial banks," Federal Reserve Bulletin, Board of Governors of the Federal Reserve System (U.S.), issue Aug, pages 625-637.
    6. Mian, Shehzad L. & Smith, Clifford Jr., 1990. "Incentives associated with changes in consolidated reporting requirements," Journal of Accounting and Economics, Elsevier, vol. 13(3), pages 249-266, October.
    7. David L. Mengle & John R. Walter, 1991. "How market value accounting would affect banks," Proceedings 336, Federal Reserve Bank of Chicago.
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    Cited by:

    1. Braun, Dieter, 1995. "Bank Deposit Insurance and EMU," MPRA Paper 89588, University Library of Munich, Germany.
    2. Luca Erzegovesi, 1999. "Rischio e incertezza in finanza: classificazione e logiche di gestione," Alea Tech Reports 006, Department of Computer and Management Sciences, University of Trento, Italy, revised 14 Jun 2008.
    3. Eccher, Elizabeth A. & Ramesh, K. & Thiagarajan, S. Ramu, 1996. "Fair value disclosures by bank holding companies," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 79-117, October.

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    Keywords

    Banks and banking - Accounting;

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