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Journal Article
Expensing stock options

Many market commentators argue that companies should expense the stock options they give their employees. Will expensing give investors better information about what companies earn and spend?
Economic Commentary , Issue Nov

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

Over the past decade, the banking industry has undergone rapid consolidation; indeed, on average, for the past three years there were more than two bank mergers every business day. Before the 1990s, most bank mergers involved banks with less than $1 billion in assets; more recently, even the very largest banks have merged with other banks and with nonbank financial firms. ; Globalization, technological advances, and regulatory retreat are often cited as factors that have stimulated and allowed more banks to merge. Mergers may reduce costs if they enable banks to close redundant branches or ...
Working Papers in Applied Economic Theory , Paper 99-10

Journal Article
Central bank capital, financial strength, and the Bank of Japan

This Economic Letter addresses central bank capital and financial strength in the context of Bank of Japan policy (Cargill 2005). Specifically, it reviews general considerations about central bank capital and financial strength, discusses recent Bank of Japan policy in the context of capital structure, evaluates the Bank of Japan's concern in the context of the broader issue of central bank independence, and draws some lessons from recent Bank of Japan policy.
FRBSF Economic Letter

Journal Article
Pension accounting and reported earnings

FRBSF Economic Letter

Journal Article
S&L accounting

FRBSF Economic Letter

Journal Article
What profits?

FRBSF Economic Letter

Journal Article
Statement to United States Securities and Exchange Commission, September 13, 2000 (proposed auditor independence rules )

Federal Reserve Bulletin , Issue Nov

Working Paper
Estimates of the effect of FAS 106 on corporate earnings

Finance and Economics Discussion Series , Paper 184

Working Paper
Financial accounting for pensions: measures of funding status

Finance and Economics Discussion Series , Paper 145

Journal Article
Bank loan-loss accounting: a review of theoretical and empirical evidence

The philosophy underlying a bank's accounting for loan losses might have a material effect on the net income the firm reports to investors, which is a concern for securities regulators. A bank's loan-loss accounting philosophy might also significantly affect its ability to absorb unexpected future losses, which is a concern for bank supervisors. For example, a bank that follows a conservative loan-loss philosophy (maintains a higher loan-loss allowance) may be better able to absorb unexpected losses but also may have more freedom to manage reported earnings. This article focuses on the extent ...
Economic Review , Volume 85 , Issue Q2 , Pages 1-20



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