Search Results

Showing results 1 to 10 of approximately 44.

(refine search)

SORT BY: PREVIOUS / NEXT

All:
Title:
Author:
Abstract:
Keywords:

+ Add Search Parameter

Journal Article
Issues in corporate governance
McDonough, William J. (2002-09)
On September 29, 2002, William J. McDonough, President of the Federal Reserve Bank of New York, delivered the William Taylor Memorial Lecture in Washington, D.C., at an event cosponsored by the William Taylor Memorial Fund and the Group of Thirty, a private, international consultative group on economic and monetary affairs. In his lecture, Mr. McDonough describes the actions already taken by private and public sector groups to strengthen corporate governance and accounting standards and identifies areas where reforms are still needed.
Current Issues in Economics and Finance , Volume 8 , Issue Sep

Journal Article
Making the numbers
Katz, Jane (2000-01)
Regional Review , Issue Q1 , Pages 27-31

Journal Article
Pension accounting and reported earnings
Kwan, Simon H. (2003)
FRBSF Economic Letter

Journal Article
S&L accounting
Bennett, Barbara (1984)
FRBSF Economic Letter

Conference Paper
Preserving our prosperity: today's policy challenges
Oxley, Michael G. (2005)
Proceedings , Paper 982

Journal Article
How should banks account for loan losses?
Benston, George J.; Wall, Larry D. (2005-10)
The agencies that regulate banks are involved in an ongoing debate about the appropriate way for banks and other lenders to account for default risk on loans. Accounting authorities are concerned with whether the accounting method meets the needs of general-purpose users of financial statements, particularly investors. In contrast, bank supervisors are concerned about banks being inadequately capitalized and possibly failing. ; To shed light on this debate, this article reviews the generally accepted accounting principles (GAAP) currently used, which are based on historic-cost values for ...
Economic Review , Volume 90 , Issue Q4 , Pages 19-38

Working Paper
Embedded Supervision: How to Build Regulation into Blockchain Finance
Auer, Raphael (2019-10-01)
The spread of distributed ledger technology (DLT) in finance could help to improve the efficiency and quality of supervision. This paper makes the case for embedded supervision, i.e., a regulatory framework that provides for compliance in tokenized markets to be automatically monitored by reading the market?s ledger, thus reducing the need for firms to actively collect, verify and deliver data. After sketching out a design for such schemes, the paper explores the conditions under which distributed ledger data might be used to monitor compliance. To this end, a decentralized market is modelled ...
Globalization Institute Working Papers , Paper 371

Working Paper
Accounting for non-annuitization
Pashchenko, Svetlana (2010)
Why don't people buy annuities? Several explanations have been provided by the previous literature: large fraction of preannuitized wealth in retirees' portfolios; adverse selection; bequest motives; and medical expense uncertainty. This paper uses a quantitative model to assess the importance of these impediments to annuitization and also studies three newer explanations: government safety net in terms of means-tested transfers; illiquidity of housing wealth; and restrictions on minimum amount of investment in annuities. This paper shows that quantitatively the last three explanations play a ...
Working Paper Series , Paper WP-2010-03

Journal Article
Recent accounting standard update clarifies and adds guidance to troubled debt restructurings
Warren, Jim (2011-10)
Although some believe the changes could lead to more loans reported as troubled debt restructurings, the update?s purpose is to explain and expand on previous guidance.
Central Banker , Issue Fall

Journal Article
What profits?
Burke, William (1974)
FRBSF Economic Letter

show more (19)

PREVIOUS / NEXT

Fed in Print

Search Results

FILTER BY year

FILTER BY Bank

FILTER BY Series

FILTER BY Content Type

FILTER BY Author

FILTER BY Jel Classification

FILTER BY Keywords