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Keywords:accounting OR Accounting 

Conference Paper
Preserving our prosperity: today's policy challenges

Proceedings , Paper 982

Working Paper
Market price accounting and depositor discipline in Japanese regional banks

We examine the determinants of Japanese regional bank decisions concerning pricing unrealized losses or gains to market. We also examine the impact of these decisions on the intensity of depositor discipline, in the form of the sensitivity of deposit growth to bank financial conditions. To obtain consistent estimates of depositor discipline, we first model and estimate the bank pricing-to-market decision and then estimate the intensity of depositor discipline after conditioning for that decision. We find that banks were less likely to price to market the larger were their unrealized ...
Working Paper Series , Paper 2004-27

Report
Capital account liberalization as a signal

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
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

Journal Article
Cashing out: the treasurer's evolving role

Regional Review , Issue Fall , Pages 12-17

Working Paper
Accounting for Growth in the Age of the Internet The Importance of Output-Saving Technical Change

We extend the conventional Solow growth accounting model to allow innovation to affect consumer welfare directly. Our model is based on Lancaster?s New Approach to Consumer Theory, in which there is a separate ?consumption technology? that transforms the produced goods, measured at production cost, into utility. This technology can shift over time, allowing consumers to make more efficient use of each dollar of income. This is ?output-saving? technical change, in contrast to the Solow TFP ?resource-saving? technical change. One implication of our model is that living standards can rise at a ...
Working Papers , Paper 17-24

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

Federal Reserve Bulletin , Issue Nov

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

Proceedings , Paper 865

Journal Article
Flexible exchange rates, multinational corporations, and accounting standards

Economic Review , Issue Fall , Pages 44-55

Journal Article
Auditing the auditors: oversight or overkill?

A growing number of high-profile companies have had to restate their earnings at substantially lower levels to correct the prior use of "aggressive" and even fraudulent accounting practices. Because the companies auditors approved the original reports, policymakers have questioned the capacity of public accounting firms to promote fair financial reporting. In response, recent legislation has instituted several reforms, including the creation of the Public Company Accounting Oversight Board, which together with the Securities and Exchange Commission will investigate alleged lapses in ...
Economic and Financial Policy Review , Volume 1 , Issue 5

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Katz, Jane 2 items

Kwan, Simon H. 2 items

McDonough, William J. 2 items

Wall, Larry D. 2 items

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Accounting 43 items

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