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Conference Paper
Loss underreporting and the auditing role of bank exams
Gunther, Jeffery W.; Moore, Robert R. (2002)
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]

Journal Article
Making sense of mark to market
Clark, Michelle A. (1994-01)
The Regional Economist , Issue Jan , Pages 10-11

Working Paper
Incentives to engage in bank window-dressing: manager vs. stockholder conflicts
Allen, Linda; Saunders, Anthony (1988)
Working Papers , Paper 89-9

Journal Article
Market value accounting for banks: pros and cons
Sellon, Gordon H.; Morris, Charles S. (1991-03)
Economic Review , Volume 76 , Issue Mar , Pages 5-19

Journal Article
Member bank income and expenses -1967
anonymous (1968-04)
Review , Volume 50 , Issue Apr , Pages 7-11

Working Paper
Fair value accounting: villain or innocent victim?: exploring the links between fair value accounting, bank regulatory capital, and the recent financial crisis
Shaffer, Sanders (2010)
There is a popular belief that the confluence of bank capital rules and fair value accounting helped trigger the recent financial crisis. The claim is that questionable valuations of long term investments based on prices obtained from illiquid markets created a pro-cyclical effect whereby mark to market adjustments reduced regulatory capital forcing banks to sell off investments which further depressed prices. This ultimately led to bank instability and the credit effects that reached a peak late in 2008. This paper analyzes a sample of large banks to attempt to measure the strength of the ...
Supervisory Research and Analysis Working Papers , Paper QAU10-1

Working Paper
Thrift stock returns and balance sheet interest rate sensitivity
O'Brien, James M.; Lumpkin, Stephen A. (1994)
Finance and Economics Discussion Series , Paper 94-29

Journal Article
Commentary on \\"Disclosure, volatility and transparency: an empirical investigation into the value of bank disclosure.\\"
Calomiris, Charles W. (2004-09)
This paper was part of the conference "Beyond Pillar 3 in International Banking Regulation: Disclosure and Market Discipline of Financial Firms," cosponsored by the Federal Reserve Bank of New York and the Jerome A. Chazen Institute of International Business at Columbia Business School, October 2-3, 2003.
Economic Policy Review , Issue Sep , Pages 47-48

Conference Paper
Market-value accounting: benefits, costs and incentives
Benston, George J. (1989)
Proceedings , Paper 255

Journal Article
New guidelines for bank capital: an attempt to reflect risk
Moulton, Janice M. (1987-07)
Business Review , Issue Jul , Pages 19-33

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