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ArticleAccounting and prudential regulation: from uncomfortable bedfellows to perfect partners?

Claudio E. V. Borio2004

Article2004

Accounting and prudential regulation: from uncomfortable bedfellows to perfect partners?

Claudio E. V. Borio · Kostas Tsatsaronis

29 citations·0/0 files stored·Journal of Financial Stability

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Accounting Theory and Financial Reporting Banking stability, regulation, efficiency Auditing, Earnings Management, Governance

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References

1973The Pricing of Options and Corporate Liabilities 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1980On the Impossibility of Informationally Efficient Markets 1997The conservatism principle and the asymmetric timeliness of earnings1 1966Mutual Fund Performance 1980On the Impossibility of Informationally Efficient Markets 1981Good News and Bad News: Representation Theorems and Applications 2003Conservatism in Accounting Part I: Explanations and Implications

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2009Verdict on the Crash: Causes and Policy Implications 2010Measuring portfolio credit risk correctly: Why parameter uncertainty matters 2006Risk in Financial Reporting: Status, Challenges and Suggested Directions

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Year2004

Typearticle

Published2004-09-01

VenueJournal of Financial Stability

ISSN-L1572-3089

Languageen

Citations29

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1016/j.jfs.2004.06.001

openalex_workW1997709577

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