Journal Article

Fair value accounting and regulatory capital requirements


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.

Keywords: Banks and banking - Accounting; Bank capital; Japan; Banks and banking - Ratio analysis; Bank stocks;

Status: Published in Financial services at the crossroads: capital regulation in the twenty-first century

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Provider: Federal Reserve Bank of New York

Part of Series: Economic Policy Review

Publication Date: 1998

Volume: 4

Issue: Oct

Pages: 33-43