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Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis
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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.
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The 40 checked references that resolve
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Securities trading by banks and credit supply: Micro-evidence from the crisis
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Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments
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The international transmission of bank capital requirements: Evidence from the UK
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Does Macro‐Prudential Regulation Leak? Evidence from a UK Policy Experiment
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A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis
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Bank earnings and regulatory capital management using available for sale securities
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The Effects of Fair Value Accounting on Investment Portfolio Management: How Fair Is It?
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Do delays in expected loss recognition affect banks' willingness to lend?
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Panacea, Pandora's box, or placebo: Feedback in bank mortgage-backed security holdings and fair value accounting
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Banks' Use of Accounting Discretion and Regulatory Intervention: The Case of European Banks' Impairments on Greek Government Bonds
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Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Tests
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Were Information Intermediaries Sensitive to the Financial Statement‐Based Leading Indicators of Bank Distress Prior to the Financial Crisis?
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Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks
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Mark-to-market accounting and systemic risk: evidence from the insurance industry
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Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading
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Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?
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Discussion of “Did the SEC impact banks’ loan loss reserve policies and their informativeness?”
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The Timeliness of Accounting Write-Downs by U.S. Financial Institutions During the Financial Crisis of 2007-2008
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LAS VEGAS SANDS CORP., a Nevada corporation, Plaintiff, v. UKNOWN REGISTRANTS OF www.wn0000.com, www.wn1111.com, www.wn2222.com, www.wn3333.com, www.wn4444.com, www.wn5555.com, www.wn6666.com, www.wn7777.com, www.wn8888.com, www.wn9999.com, www.112211.com, www.4456888.com, www.4489888.com, www.001148.com, and www.2289888.com, Defendants.
resolves10.1111/1475-679x.12103
Does Fair Value Accounting Exacerbate the Procyclicality of Bank Lending?
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no DOI — not checkedWe use the estimated lifetime losses from the Goldman Sachs Report and the estimated two-year losses from the base scenario in the S&P Report. The estimates cover an average of 88.7% (Goldman Sachs) and 97.8% (S&P) of the loan portfolios of our sample banks and thus provide a lower bound for the total market estimate. The Median estimate (column [I]) represents the median over all available forecasts. Column [J] reports the ratio of the Median Estimate to the Allowance for loan and lease losses (2008-Q4). Column [K] reports the ratio of the Median Estimate to the Total implied loss (2008-Q4). Column [O] reports the ratio of the Median Estimate to the sum of the Net charge-offs from 2009 to 2011. Panel B presents the results of OLS regressions of the recognized loss allowance and the disclosed fair value losses on different proxies for market estimates and reporting incentives for a sample of 237 publicly listed US bank holding companies. The dependent variable in columns (1) to (6) is the ratio of the allowance for loan and lease losses to the gross book value of the loan portfolio (Loss Allowance / Gross Loans). The dependent variable in columns (7) to (12) is the ratio of disclosed fair value losses of the loan portfolio to the portfolio's gross book value (Disclosed Fair Value Loss / Gross Loans)
no DOI — not checked), year and country fixed effects in column (4), and country*year fixed effects in column (5), but do not report the coefficients. We can include country-by-year fixed effects because some banks use local GAAP for regulatory purposes. For these banks, the AFS Result in their IFRS financial statements does not reduce regulatory capital (which is why we code Prudential Filter as 1). The sample comprises all banks using IFRS for financial reporting from 39 countries with available bank-year observations over the
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