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Keywords:accounting OR Accounting 

Conference Paper
Transparency, legal structure, and value relevance of banks: global evidence

Proceedings , Paper 865

Working Paper
Embedded Supervision: How to Build Regulation into Blockchain Finance

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
Financial accounting for pensions: measures of funding status

Finance and Economics Discussion Series , Paper 145

Conference Paper
Preserving our prosperity: today's policy challenges

Proceedings , Paper 982

Working Paper
Beyond the numbers: an analysis of optimistic and pessimistic language in earnings press releases

In this paper, we examine whether managers use optimistic and pessimistic language in earnings press releases to provide information about expected future firm performance to the market, and whether the market responds to optimistic and pessimistic language usage in earnings press releases after controlling for the earnings surprise and other factors likely to influence the market*s response to the earnings announcement. We use textual-analysis software to measure levels of optimistic and pessimistic language for a sample of approximately 24,000 earnings press releases issued between 1998 and ...
Working Papers , Paper 2006-005

Journal Article
What profits?

FRBSF Economic Letter

Journal Article
Corporations called on to help solve accounting problems

Financial Update , Volume 15 , Issue Jul , Pages 3

Journal Article
S&L accounting

FRBSF Economic Letter

Journal Article
Pension accounting and reported earnings

FRBSF Economic Letter

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Katz, Jane 2 items

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