Fair value accounting and regulatory capital requirements

Katsuo, Yuko; Yonetani, Tatsuya

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