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Keywords:Banks and banking - Accounting 

Journal Article
Member bank earnings, 1953

Federal Reserve Bulletin , Issue May

Journal Article
Member bank income - 1968

Review , Volume 51 , Issue April , Pages 27-30

Conference Paper
Loss underreporting and the auditing role of bank exams

Using a unique set of banking data containing both originally reported and subsequently revised financial variables, we study the incidence of adverse revisions to accounting statements. As might be expected, our findings indicate banks are more likely to underreport financial losses when their financial performance is substandard. In addition, we provide evidence that supervisory exams have an important role in uncovering financial problems and ensuring bank accounting statements reflect them. Specifically, our estimations point to a significant auditing effect, through which exams can lead ...
Conference Series ; [Proceedings]

Conference Paper
Market-value accounting: benefits, costs and incentives

Proceedings , Paper 255

Working Paper
Some red flags concerning market value accounting

Finance and Economics Discussion Series , Paper 85

Journal Article
Member bank income, 1963

Federal Reserve Bulletin , Issue May , Pages 558-562

Journal Article
Member bank income, 1967

Federal Reserve Bulletin , Issue May

Journal Article
Member bank profits in 1945

Federal Reserve Bulletin , Issue Apr

Journal Article
Regulatory treatment of deferred tax assets altered in response to FASB 109

Financial Update , Issue Jan , Pages 6

Journal Article
Member bank income in 1974

Federal Reserve Bulletin , Issue Jun

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anonymous 27 items

Berger, Allen N. 3 items

O'Brien, James M. 3 items

Veenstra, Theodore A. 3 items

Beatty, Anne 2 items

Beebe, Jack 2 items

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