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Conference Paper
Structured finance: uses (and abuses) of special purpose entities
Tavakoli, Janet M. (2003)
Proceedings , Paper 872

Conference Paper
Transparency, legal structure, and value relevance of banks: global evidence
Francis, Bill; Anandarajan, Asokan; John, Kose; Hasan, Iftekhar (2003)
Proceedings , Paper 865

Journal Article
Central bank capital, financial strength, and the Bank of Japan
Cargill, Thomas F. (2006)
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

Report
Capital account liberalization as a signal
Drazen, Allan; Bartolini, Leonardo (1996)
This paper presents a model in which a government's current capital controls policy signals future policies. Controls on capital outflows evolve in response to news on technology, contingent on government attitudes toward taxation of capital. When there is uncertainty over government types, a policy of liberal capital outflows sends a positive signal that may trigger a capital inflow. This prediction is consistent with the experience of several countries that have recently liberalized their capital accounts.
Staff Reports , Paper 11

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

Journal Article
Statement to Congress, October 1, 1997, (Federal Reserve Board's views on proposed accounting standards for derivatives and risk-management activities issued by FASB)
Phillips, Susan M. (1997-12)
Federal Reserve Bulletin , Issue Dec

Conference Paper
The Public Company Accounting Oversight Board's new role in the American economy
McDonough, William J. (2004)
Proceedings , Paper 912

Working Paper
Accounting for Central Neighborhood Change, 1980-2010
Hartley, Daniel; Baum-Snow, Nathaniel (2016-09-07)
Neighborhoods within 2 km of most central business districts of U.S. metropolitan areas experienced population declines from 1980 to 2000 but have rebounded markedly since 2000 at greater pace than would be expected from simple mean reversion. Statistical decompositions reveal that 1980-2000 departures of residents without a college degree (of all races) generated most of the declines while the return of college educated whites and the stabilization of neighborhood choices by less educated whites promoted most of the post-2000 rebound. The rise of childless households and the increase in the ...
Working Paper Series , Paper WP-2016-9

Journal Article
Bank loan-loss accounting: a review of theoretical and empirical evidence
Wall, Larry D.; Koch, Timothy W. (2000-04)
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

Discussion Paper
A Closer Look at the Fed’s Balance Sheet Accounting
Wolgemuth, Jennifer; Leonard, Deborah; Martin, Antoine (2017-08-04)
An earlier post on how the Fed changes the size of its balance sheet prompted several questions from readers about the Federal Reserve’s accounting of asset purchases and the payment of principal by the Treasury on Treasury securities owned by the Fed. In this post, we provide a more detailed explanation of the accounting rules that govern these transactions.
Liberty Street Economics , Paper 20170804

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