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Keywords:Banks and banking - Accounting 

Journal Article
Making sense of mark to market

The Regional Economist , Issue Jan , Pages 10-11

Report
Stock market reaction to financial statement certification by bank holding company CEOs

In 2002, the Securities and Exchange Commission mandated that the chief executive officers of large, publicly traded firms certify the accuracy of their company financial statements. In this paper, I investigate whether CEO certification has had a measurable effect on the stock market valuation of the forty-two bank holding companies subject to the SEC order. I find that these firms experienced a positive average abnormal return of 30 to 60 basis points on the day of certification-a result driven primarily by those BHCs that certified ahead of the SEC's deadline. Characteristics associated ...
Staff Reports , Paper 170

Journal Article
Are large U.S. banks moving international activity off their balance sheets?

Quarterly Review , Volume 11 , Issue Sum , Pages 42-44

Conference Paper
Hidden cost reductions in bank mergers: accounting for more productive banks

Proceedings , Paper 621

Conference Paper
Regulation of off-balance sheet banking

Proceedings , Issue June , Pages 165-190

Journal Article
Accounting for financial futures

FRBSF Economic Letter

Working Paper
Some red flags concerning market value accounting

Finance and Economics Discussion Series , Paper 85

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

Proceedings , Paper 255

Discussion Paper
Financial account aggregation: the liability perspective

This article describes financial account aggregation and explores potential financial risks to the consumer and account holding financial institutions from aggregation. The current state of the law and contractual relationships relevant to such risks are analyzed. These risks include, theoretically, an increase in the incidence of unauthorized transactions due to the concentration of information (including consumer user/IDs and passwords) and losses to the consumer as a result of reliance upon bad or old account data. ; The following conclusions are reached under the law as it is today: (1) ...
Occasional Paper; Emerging Payments , Paper EPS-2002-1

Journal Article
Market value accounting for banks: pros and cons

Economic Review , Volume 76 , Issue Mar , Pages 5-19

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anonymous 27 items

Beebe, Jack H. 3 items

Berger, Allen N. 3 items

O'Brien, James M. 3 items

Veenstra, Theodore A. 3 items

Beatty, Anne 2 items

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