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Journal Article
Assessing the condition of Japanese banks: how informative are accounting earnings?

This article examines the accounting and stock market performance of banks from 1991 to 1997. Overall, the results indicate that the accounting, disclosure, and regulatory practices of Japanese banks have drive a wedge between their accounting and stock market returns in recent years and, furthermore, that regulatory forbearance might have become a more important source of value to shareholders than the value of assets in place.
Economic Perspectives , Volume 22 , Issue Q IV , Pages 12-34

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

Economic Review , Issue Fall , Pages 44-55

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

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

Finance and Economics Discussion Series , Paper 184

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

Journal Article
Economic statistics: new needs for the twenty-first century - opening remarks

The purpose of this conference was to deepen our understanding of some of the key conceptual issues current facing those charged with measuring the performance of the U.S. economy and other economies around the globe. The speakers discussed recent efforts to improve economic and financial data and explore strategies for meeting the challenges that lay ahead. The conference focused on four key areas: 1) the measurement of intangible capital, 2) the measurement of service sector output, prices and productivity, 3) the measurement of international capital positions and flows, and 4) the use of ...
Economic Policy Review , Issue Sep , Pages 3-4

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

Federal Reserve Bulletin , Issue Nov

Conference Paper
Preserving our prosperity: today's policy challenges

Proceedings , Paper 982

Discussion Paper
A Closer Look at the Fed’s Balance Sheet Accounting

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

Journal Article
Recent accounting standard update clarifies and adds guidance to troubled debt restructurings

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

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