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Fair Value Accounting and Procyclicality: Mitigating Regulatory and Accounting Policy Differences Through Regulatory Structure Reforms and Enforced Self Regulation

https://doi.org/10.2139/ssrn.1777944
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9/9 checkable references clean · checked 2026-08-06

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

9 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 9 checked references that resolve
resolves10.1080/00014788.2006.9730040
International Financial Reporting Standards (IFRS): pros and cons for investors
resolves10.2139/ssrn.1911895
Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?
resolves10.1016/s1042-9573(03)00016-0
Loan loss provisioning and economic slowdowns: too much, too late?
resolves10.1093/jiel/jgq041
Towards a New Architecture for Financial Stability: Seven Principles
resolves10.3386/w15515
Did Fair-Value Accounting Contribute to the Financial Crisis?
resolves10.1257/0002828054201297
The Wrong Kind of Transparency
resolves10.2139/ssrn.1420812
Central Bank’s Role and Involvement in Bank Regulation: Lender of Last Resort Arrangements and the Special Resolution Regime (SRR)
resolves10.1111/j.1468-0386.2010.00525.x
The Role of the IASB and Auditing Standards in the Aftermath of the 2008/2009<sup>1</sup> Financial Crisis
resolves10.1093/jiel/jgq033
Multilayered Governance in International Financial Regulation and Supervision
The 9 references without a DOI — listed, not checked
no DOI — not checkedref1
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no DOI — not checkedEuropean Commission
no DOI — not checkedref5
no DOI — not checkedref6
no DOI — not checkedPolicymaking from a Macro prudential Perspective
no DOI — not checkedThe Financial Services Authority: A Model of Improved Accountability?
no DOI — not checkedref16
no DOI — not checkedref17
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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