Skip to main navigation Skip to main content
info(at)avldigital.remove-this.de
Deutsch English
Narrow Search
Search narrowed by
Last searches

Results for *

Displaying results 1 to 5 of 5.

  1. The valuation of employee stock options
    how good is the standard? [[Elektronische Ressource]]
    Author: Raupach, Peter
    Published: 2003
    Publisher:  Univ.-Bibliothek Frankfurt am Main, Frankfurt am Main

    Export to reference management software   RIS file
      BibTeX file
  2. The cost of employee stock options
    Author: Raupach, Peter
    Published: 2003
    Publisher:  Universitätsbibliothek Johann Christian Senckenberg, Frankfurt am Main

    Export to reference management software   RIS file
      BibTeX file
  3. The valuation of employee stock options
    how good is the standard?
    Author: Raupach, Peter
    Published: 2003
    Publisher:  Univ., Fachbereich Wirtschaftswiss., Frankfurt am Main

    Export to reference management software   RIS file
      BibTeX file
  4. The cost of employee stock options
    Author: Raupach, Peter
    Published: 2003
    Publisher:  Univ., Fachbereich Wirtschaftswiss., Frankfurt am Main

    Export to reference management software   RIS file
      BibTeX file
  5. Accounting for financial stability
    lessons from the financial crisis and future challenges
    Author: Bischof, Jannis; Laux, Christian; Leuz, Christian
    Published: [2018]
    Publisher:  Center for Financial Studies, Goethe University, Frankfurt am Main, Germany

    This paper investigates what we can learn from the financial crisis about the link between accounting and financial stability. The picture that emerges ten years after the crisis is substantially different from the picture that dominated the... more

    Access:
    Resolving-System (kostenfrei)

    Location:
    Leibniz-Institut für Wirtschaftsforschung Halle, Bibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    Keine Rechte
    Inter-library loan:
    No inter-library loan

     

    This paper investigates what we can learn from the financial crisis about the link between accounting and financial stability. The picture that emerges ten years after the crisis is substantially different from the picture that dominated the accounting debate during and shortly after the crisis. Widespread claims about the role of fair-value (or mark-to-market) accounting in the crisis have been debunked. However, we identify several other core issues for the link between accounting and financial stability. Our analysis suggests that, going into the financial crisis, banks' disclosures about relevant risk exposures were relatively sparse. Such disclosures came later after major concerns about banks' exposures had arisen in markets. Similarly, banks delayed the recognition of loan losses. Banks' incentives seem to drive this evidence, suggesting that reporting discretion and enforcement deserve careful consideration. In addition, bank regulation through its interlinkage with financial accounting may have dampened banks' incentives for corrective actions. Our analysis illustrates that a number of serious challenges remain if accounting and financial reporting are to contribute to financial stability.

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: CFS working paper series ; no. 622
    Other subjects: Array
    Scope: 1 Online-Ressource (circa 76 Seiten), Illustrationen