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Keywords:Banks and banking - Accounting 

Journal Article
Member bank earnings, first half of 1960

Federal Reserve Bulletin , Issue Nov

Journal Article
Member bank earnings, 1960

Federal Reserve Bulletin , Issue May

Conference Paper
The effects of fair value accounting on investment portfolio management.

Proceedings , Paper 459

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
Regulatory risk and hedge accounting standards in financial institutions: the case of Franklin Savings Association

Proceedings , Paper 458

Journal Article
Measuring the relative marginal cost of debt and capital for banks (summary)

Economic Policy Review , Volume 4 , Issue Oct , Pages 45

Journal Article
Update of interagency policy statement on internal auditing

Federal Reserve Bulletin , Issue May

Working Paper
Incentives to engage in bank window-dressing: manager vs. stockholder conflicts

Working Papers , Paper 89-9

Journal Article
Member bank income, 1969

Federal Reserve Bulletin , Issue Jul , Pages 564-572

Journal Article
Profits and balance sheet developments at U.S. commercial banks in 1997

U.S. commercial banks had another excellent year in 1997. Their return on equity remained in the elevated range that it has occupied for five consecutive years, and their return on assets reached a new high. Banks maintained their profitability while also adding significantly to assets. The year's strong economic growth increased the demand for credit; banks more than met that demand, gaining market share. In addition, banks departed from the pattern of recent years by sharply increasing their holdings of securities. Compared with 1996, banks earned a somewhat lower average rate on their ...
Federal Reserve Bulletin , Volume 84 , 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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