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Book vs. fair value accounting in banking and intertemporal smoothing. (2004). Tsomocos, Dimitrios ; FREIXAS, XAVIER.
In: Economics Working Papers.
RePEc:upf:upfgen:771.

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Cited: 26

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Cites: 14

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Cocites: 50

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  1. Accounting for Sustainable Finance: Does Fair value Accounting Fit for Long-term Investing in Equity?. (2019). Palea, Vera.
    In: Department of Economics and Statistics Cognetti de Martiis. Working Papers.
    RePEc:uto:dipeco:201912.

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  2. Accounting for banks, capital regulation and risk-taking. (2017). Li, Jing.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:74:y:2017:i:c:p:102-121.

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  3. Whither accounting research? A European view. (2017). Palea, Vera.
    In: CRITICAL PERSPECTIVES ON ACCOUNTING.
    RePEc:eee:crpeac:v:42:y:2017:i:c:p:59-73.

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  4. Journal Rankings and the Sustainability of Diversity in Accounting Research.. (2015). Palea, Vera.
    In: Department of Economics and Statistics Cognetti de Martiis. Working Papers.
    RePEc:uto:dipeco:201546.

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  5. Fair value disclosure, liquidity risk and stock returns. (2015). giannozzi, alessandro ; Roggi, Oliviero.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:58:y:2015:i:c:p:327-342.

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  6. The political economy of fair value reporting and the governance of the standards-setting process: Critical issues and pitfalls from a continental European union perspective. (2015). Palea, Vera.
    In: CRITICAL PERSPECTIVES ON ACCOUNTING.
    RePEc:eee:crpeac:v:29:y:2015:i:c:p:1-15.

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  7. Financial Reporting for Varieties of Capitalism: The Case Against a Single Set of International Financial Reporting Standards.. (2014). Palea, Vera.
    In: Department of Economics and Statistics Cognetti de Martiis. Working Papers.
    RePEc:uto:dipeco:201442.

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  8. The Politics of Fair Value Reporting and the Governance of the Standards-Setting Process: Critical Issues and Pitfalls from a European Perspective. (2013). Palea, Vera.
    In: Department of Economics and Statistics Cognetti de Martiis. Working Papers.
    RePEc:uto:dipeco:201353.

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  9. Arbitrage, strategic inefficiency and self-regulation. (2013). Voliotis, Dimitrios.
    In: Review of Economic Design.
    RePEc:spr:reecde:v:17:y:2013:i:1:p:27-41.

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  10. Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers. (2012). López-Espinosa, Germán ; Gómez Biscarri, Javier.
    In: Faculty Working Papers.
    RePEc:una:unccee:wp0512.

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  11. Accounting Discretion of Banks During a Financial Crisis. (2009). Laeven, Luc ; Huizinga, Harry.
    In: Other publications TiSEM.
    RePEc:tiu:tiutis:b94d0405-1ced-4aa4-870b-2ca43c5eeeb8.

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  12. Accounting Discretion of Banks During a Financial Crisis. (2009). Laeven, Luc ; Huizinga, Harry.
    In: Other publications TiSEM.
    RePEc:tiu:tiutis:09764c84-fa16-45e7-942d-b93d7f2443ab.

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  13. Accounting Discretion of Banks During a Financial Crisis. (2009). Laeven, Luc ; Huizinga, Harry.
    In: Discussion Paper.
    RePEc:tiu:tiucen:09764c84-fa16-45e7-942d-b93d7f2443ab.

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  14. Accounting discretion of banks during a financial crisis. (2009). Laeven, Luc ; Huizinga, Harry.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2009/207.

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  15. Accounting discretion of banks during a financial crisis. (2009). Laeven, Luc ; Huizinga, Harry.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:7381.

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  16. Banks’ procyclical behavior: Does provisioning matter?. (2008). Lepetit, Laetitia ; Bouvatier, Vincent.
    In: Post-Print.
    RePEc:hal:journl:hal-01098955.

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  17. Banks Procyclical Behavior: Does Provisioning Matter?. (2008). Lepetit, Laetitia ; Bouvatier, Vincent.
    In: Post-Print.
    RePEc:hal:journl:hal-00916599.

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  18. Mark-to-market accounting and liquidity pricing. (2008). Carletti, Elena ; Allen, Franklin.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:358-378.

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  19. Banks procyclical behavior: Does provisioning matter?. (2008). Lepetit, Laetitia ; Bouvatier, Vincent.
    In: Journal of International Financial Markets, Institutions and Money.
    RePEc:eee:intfin:v:18:y:2008:i:5:p:513-526.

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  20. Marking‐to‐Market: Panacea or Pandoras Box?. (2008). Shin, Hyun Song ; plantin, guillaume.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:46:y:2008:i:2:p:435-460.

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  21. Smoothing versus timeliness - wann sind stabile Ratings optimal und welche Anforderungen sind an optimale Berichtsregeln zu stellen?. (2007). Bannier, Christina.
    In: Frankfurt School - Working Paper Series.
    RePEc:zbw:fsfmwp:84.

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  22. Market Transparency and the Accounting Regime. (2007). Liu, Xuewen ; BLECK, ALEXANDER.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:45:y:2007:i:2:p:229-256.

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  23. Mark-to-market accounting and liquidity pricing. (2006). Carletti, Elena ; Allen, Franklin.
    In: CFS Working Paper Series.
    RePEc:zbw:cfswop:200617.

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  24. Banksprocyclicality behavior : does provisioning matter ?.. (2006). Lepetit, Laetitia ; Bouvatier, Vincent.
    In: Cahiers de la Maison des Sciences Economiques.
    RePEc:mse:wpsorb:bla06035.

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  25. Banks procyclicality behavior : does provisioning matter ?. (2006). Lepetit, Laetitia ; Bouvatier, Vincent.
    In: Post-Print.
    RePEc:hal:journl:halshs-00115622.

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  26. Banks procyclicality behavior : does provisioning matter ?. (2006). Lepetit, Laetitia ; Bouvatier, Vincent.
    In: Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers).
    RePEc:hal:cesptp:halshs-00115622.

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References

References cited by this document

  1. Aghion, P., Bolton, P. and S. Fries (1999), Optimal Design of Bank Bailouts: The Case of Transition Economies, Journal of Institutional and Theoretical Economics 155, 51-70.

  2. Allen F. and D. Gale (1997), Financial Markets, Intermediaries, and Intertemporal Smoothing, Journal of Political Economy, vol. 105, n. 3:523-46.

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  4. Bhattacharya, S., Fulghieri, P. and R. Rovelli (1998), Financial Intermediation Versus Stock Markets in a Dynamic Intertemporal Model, Journal of Institutional and Theoretical Economics, vol. 154:291-324.

  5. Bloise, G. and H.M. Polemarchakis (2004) Intertemporal Optimality, mimeo, Brown University.
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  6. Chisnall, P. (2000), Fair Value Accounting: an industry view, British Bankers Association, 2000.
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  7. Diamond, D. and P. Dybvig (1983), Bank Runs, Deposit Insurance, and Liquidity, Journal of Political Economy, 91:401-419.

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  9. Freixas and Rochet (1987) Microeconomics of Banking. MIT Press, Cambridge, Massachussets.
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  10. Geanakoplos, J.D. and H.M. Polemarchakis (1986) Existence, Regularity and Constrained Suboptimality of Competitive Allocations When the Asset Market is Incomplete, in: Heller, W., Starret, D. (Eds), Essays in Honor of K.

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  12. Jackson, P. and D. Lodge, (2000), Fair value accounting, capital standards, expected loss provisioning, and financial stability, Financial Stability Review, Bank of England.
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  13. Qi, Jianping (1994) Bank Liquidity and Stability in an Overlapping Generations Model, The Review of Financial Studies, vol. 7, n. 2, pp. 389-417.

  14. Samuelson, P.A., (1958) An Exact Consumption-loan Model of Interest Without the Social Contrivance of Money, Journal of Political Economy, 66:46782.

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