Institutions And Accounting Practices After The Financial Crisis

Download Institutions And Accounting Practices After The Financial Crisis full books in PDF, epub, and Kindle. Read online Institutions And Accounting Practices After The Financial Crisis ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!

Institutions and Accounting Practices after the Financial Crisis

Author : Victoria Krivogorsky
Publisher : Routledge
ISBN 13 : 1315468638
Total Pages : 206 pages
Book Rating : 4.3/5 (154 download)

DOWNLOAD NOW!

Book Synopsis Institutions and Accounting Practices after the Financial Crisis by : Victoria Krivogorsky

Download or read book Institutions and Accounting Practices after the Financial Crisis written by Victoria Krivogorsky and published by Routledge. This book was released on 2019-01-30 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial globalization paired with the relaxation of constraints on capital flows between countries before the 2008 crisis, increased merger activities among the World’s largest stock exchanges. The financial crisis of 2008 had a severe impact on the development of equity markets, corporate financial stability, and corporate governance, and a multi-step approach is needed to fully appreciate the causes and effects of this event. This book engages the separate strands of literature to advance a more holistic understanding of whether and how the national institutional environments in selected countries around the world has been changed after the crisis. Institutions and Accounting Practices after the Financial Crisis: International Perspective sets out a framework for the analysis of institutional environments and accounting practices in in selected countries around the world during the pre-crisis period, followed by an examination of the impact of the crisis. It scrutinizes the changing roles of debt and equity markets; the shift in accounting practices and capital financing choices due to the economic downturn; and the lessons that can be obtained from the financial crisis, while considering the institutional architecture of international business environments. This ongoing process of integration and globalization increases interdependence between world markets, and allows shocks to propagate across national and continental lines, making the understanding of international markets vitally important to American investors. Aimed at primarily researchers, academics and students in the fields of international accounting, management and finance, Institutions and Accounting Practices after the Financial Crisis: International Perspective will additionally be of value to practitioners and policy makers, supplying them with information regarding the changes in accounting practices and risk evaluation due to the crisis.

Accounting discretion of banks during a financial crisis

Author : Mr.Luc Laeven
Publisher : International Monetary Fund
ISBN 13 : 1451873549
Total Pages : 43 pages
Book Rating : 4.4/5 (518 download)

DOWNLOAD NOW!

Book Synopsis Accounting discretion of banks during a financial crisis by : Mr.Luc Laeven

Download or read book Accounting discretion of banks during a financial crisis written by Mr.Luc Laeven and published by International Monetary Fund. This book was released on 2009-09-01 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to mortgage-backed securities also react favorably to recent changes in accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks use discretion in the classification of mortgage-backed securities to inflate their books. Our results indicate that banks' balance sheets offer a distorted view of the financial health of the banks.

Accounting and Regulation

Author : Roberto Di Pietra
Publisher : Springer Science & Business Media
ISBN 13 : 1461480973
Total Pages : 412 pages
Book Rating : 4.4/5 (614 download)

DOWNLOAD NOW!

Book Synopsis Accounting and Regulation by : Roberto Di Pietra

Download or read book Accounting and Regulation written by Roberto Di Pietra and published by Springer Science & Business Media. This book was released on 2013-11-05 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking.

Crisis, Recovery, and the Role of Accounting Firms in the Pacific Basin

Author : David L. McKee
Publisher : Bloomsbury Publishing USA
ISBN 13 : 0313006784
Total Pages : 228 pages
Book Rating : 4.3/5 (13 download)

DOWNLOAD NOW!

Book Synopsis Crisis, Recovery, and the Role of Accounting Firms in the Pacific Basin by : David L. McKee

Download or read book Crisis, Recovery, and the Role of Accounting Firms in the Pacific Basin written by David L. McKee and published by Bloomsbury Publishing USA. This book was released on 2002-04-30 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors bring the disciplines of accounting and economics to bear on an examination of the critical role played by the major accounting firms in the ongoing economic recovery of Pacific Rim nations from the Asian financial crisis of the late 1990s. Accounting firms, through their service offerings, are having an impact not only on economic indicators, but also on longer-term growth prospects and development patterns in the newly industrialized nations of Southeast Asia (Hong Kong, Singapore, South Korea, and Taiwan), emerging nations (Malaysia, Thailand, the Philippines, and Indonesia) and selected Pacific island nations (including Papua New Guinea, Fiji, and Vanuatu). For practitioners in the private and public sectors and their academic colleagues. Demonstrating the full extent of the influence of global accounting firms on Pacific economies, the authors provide an overview of domestic accounting institutions for each grouping of nations in order to lend valuable context to the discussion of the role of international services firms in each individual jurisdiction. For those whose work or academic accounting services in Southeast Asia, or the role in the region of the World Bank, the International Monetary Fund, and various regional development banks and United Nations agencies.

Restoring Financial Stability

Author : New York University Stern School of Business
Publisher : John Wiley & Sons
ISBN 13 : 0470501081
Total Pages : 534 pages
Book Rating : 4.4/5 (75 download)

DOWNLOAD NOW!

Book Synopsis Restoring Financial Stability by : New York University Stern School of Business

Download or read book Restoring Financial Stability written by New York University Stern School of Business and published by John Wiley & Sons. This book was released on 2009-04-20 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: An insightful look at how to reform our broken financial system The financial crisis that unfolded in September 2008 transformed the United States and world economies. As each day's headlines brought stories of bank failures and rescues, government policies drawn and redrawn against the backdrop of an historic Presidential election, and solutions that seemed to be discarded almost as soon as they were proposed, a group of thirty-three academics at New York University Stern School of Business began tackling the hard questions behind the headlines. Representing fields of finance, economics, and accounting, these professors-led by Dean Thomas Cooley and Vice Dean Ingo Walter-shaped eighteen independent policy papers that proposed market-focused solutions to the problems within a common framework. In December, with great urgency, they sent hand-bound copies to Washington. Restoring Financial Stability is the culmination of their work. Proposes bold, yet principled approaches-including financial policy alternatives and specific courses of action-to deal with this unprecedented, systemic financial crisis Created by the contributions of various academics from New York University's Stern School of Business Provides important perspectives on both the causes of the global financial crisis as well as proposed solutions to ensure it doesn't happen again Contains detailed evaluations and analyses covering many spectrums of the marketplace Edited by Matthew Richardson and Viral Acharya, this reliable resource brings together the best thinking of finance and economics from the faculty of one of the top universities in world.

The Financial Crisis Inquiry Report

Author : United States. Financial Crisis Inquiry Commission
Publisher : Us Independent Agencies and Commissions
ISBN 13 :
Total Pages : 666 pages
Book Rating : 4.:/5 (319 download)

DOWNLOAD NOW!

Book Synopsis The Financial Crisis Inquiry Report by : United States. Financial Crisis Inquiry Commission

Download or read book The Financial Crisis Inquiry Report written by United States. Financial Crisis Inquiry Commission and published by Us Independent Agencies and Commissions. This book was released on 2010 with total page 666 pages. Available in PDF, EPUB and Kindle. Book excerpt: and the use of credit ratings in the securitization markets; lending practices and securitization, including the originate-to-distribute model for extending credit and transferring risk; affiliations between insured depository institutions and securities, insurance, and other types of nonbanking companies; the concept that certain institutions are 'too-big-to-fail' and its impact on market expectations; corporate governance, including the impact of company conversions from partnerships to corporations; compensation structures; changes in compensation for employees of financial companies, as compared to compensation for others with similar skill sets in the labor market; the legal and regulatory structure of the United States housing market; derivatives and unregulated financial products and practices, including credit default swaps; short-selling; financial institution reliance on numerical models,

The Financial Crisis Inquiry Report: Final Report of the National Commission on the Causes of the Financial and Economic Crisis in the United States (Revised Corrected Copy)

Download The Financial Crisis Inquiry Report: Final Report of the National Commission on the Causes of the Financial and Economic Crisis in the United States (Revised Corrected Copy) PDF Online Free

Author : Phil Angelides
Publisher : Government Printing Office
ISBN 13 : 0160883598
Total Pages : 1043 pages
Book Rating : 4.1/5 (68 download)

DOWNLOAD NOW!

Book Synopsis The Financial Crisis Inquiry Report: Final Report of the National Commission on the Causes of the Financial and Economic Crisis in the United States (Revised Corrected Copy) by : Phil Angelides

Download or read book The Financial Crisis Inquiry Report: Final Report of the National Commission on the Causes of the Financial and Economic Crisis in the United States (Revised Corrected Copy) written by Phil Angelides and published by Government Printing Office. This book was released on 2011-04-18 with total page 1043 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the wake of the most significant financial crisis since the Great Depression, the President signed into law on May 20, 2009, the Fraud Enforcement and Recovery Act of 2009, creating the Financial Crisis Inquiry Commission. The Commission was established to "examine the causes, domestic and global, of the current financial and economic crisis in the United States." The 10 members of the bi-partisan Commission, prominent private citizens with significant experience in banking, market regulation, taxation, finance, economics, housing, and consumer protection, were appointed by Congress on July 15, 2009. The Chair, Phil Angelides, and Vice Chair, Bill Thomas, were selected jointly by the House and Senate Majority and Minority Leadership.The FCIC is charged with conducting a comprehensive examination of 22 specific and substantive areas of inquiry related to the financial crisis. Some of these areas include: fraud and abuse in the financial sector, including fraud and abuse towards consumers in the mortgage sector; Federal and State financial regulators, including the extent to which they enforced, or failed to enforce statutory, regulatory, or supervisory requirements; the global imbalance of savings, international capital flows, and fiscal imbalances of various governments; monetary policy and the availability and terms of credit; accounting practices, including, mark-to-market and fair value rules, and treatment of off-balance sheet vehicles; tax treatment of financial products and investments; credit rating agencies in the financial system, including, reliance on credit ratings by financial institutions and Federal financial regulators, the use of credit ratings in financial regulation, and the use of credit ratings in the securitization markets; lending practices and securitization, including the originate-to-distribute model for extending credit and transferring risk; and more The Commission is called upon to examine the causes of major financial institutions which failed, or were likely to have failed, had they not received exceptional government assistance.In its work, the Commission is authorized to hold hearings; issue subpoenas either for witness testimony or documents; and refer to the Attorney General or the appropriate state Attorney General any person who may have violated U.S. law in relation to the financial crisis.

The Financial Crisis Inquiry Report

Author : Financial Crisis Inquiry Commission
Publisher : Cosimo, Inc.
ISBN 13 : 1616405422
Total Pages : 692 pages
Book Rating : 4.6/5 (164 download)

DOWNLOAD NOW!

Book Synopsis The Financial Crisis Inquiry Report by : Financial Crisis Inquiry Commission

Download or read book The Financial Crisis Inquiry Report written by Financial Crisis Inquiry Commission and published by Cosimo, Inc.. This book was released on 2011-05-01 with total page 692 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the Publisher: In the wake of the most significant financial crisis since the Great Depression, the President signed into law on May 20, 2009, the Fraud Enforcement and Recovery Act of 2009, creating the Financial Crisis Inquiry Commission. The Commission was established to "examine the causes, domestic and global, of the current financial and economic crisis in the United States." The 10 members of the bi-partisan Commission, prominent private citizens with significant experience in banking, market regulation, taxation, finance, economics, housing, and consumer protection, were appointed by Congress on July 15, 2009. The Chair, Phil Angelides, and Vice Chair, Bill Thomas, were selected jointly by the House and Senate Majority and Minority Leadership. The FCIC is charged with conducting a comprehensive examination of 22 specific and substantive areas of inquiry related to the financial crisis. These include: fraud and abuse in the financial sector, including fraud and abuse towards consumers in the mortgage sector; Federal and State financial regulators, including the extent to which they enforced, or failed to enforce statutory, regulatory, or supervisory requirements; the global imbalance of savings, international capital flows, and fiscal imbalances of various governments; monetary policy and the availability and terms of credit; accounting practices, including, mark-to-market and fair value rules, and treatment of off-balance sheet vehicles; tax treatment of financial products and investments; capital requirements and regulations on leverage and liquidity, including the capital structures of regulated and non-regulated financial entities; credit rating agencies in the financial system, including, reliance on credit ratings by financial institutions and Federal financial regulators, the use of credit ratings in financial regulation, and the use of credit ratings in the securitization markets; lending practices and securitization, including the originate-to-distribute model for extending credit and transferring risk; affiliations between insured depository institutions and securities, insurance, and other types of nonbanking companies; the concept that certain institutions are 'too-big-to-fail' and its impact on market expectations; corporate governance, including the impact of company conversions from partnerships to corporations; compensation structures; changes in compensation for employees of financial companies, as compared to compensation for others with similar skill sets in the labor market; the legal and regulatory structure of the United States housing market; derivatives and unregulated financial products and practices, including credit default swaps; short-selling; financial institution reliance on numerical models, including risk models and credit ratings; the legal and regulatory structure governing financial institutions, including the extent to which the structure creates the opportunity for financial institutions to engage in regulatory arbitrage; the legal and regulatory structure governing investor and mortgagor protection; financial institutions and government-sponsored enterprises; and the quality of due diligence undertaken by financial institutions. The Commission is called upon to examine the causes of major financial institutions which failed, or were likely to have failed, had they not received exceptional government assistance. In its work, the Commission is authorized to hold hearings; issue subpoenas either for witness testimony or documents; and refer to the Attorney General or the appropriate state Attorney General any person who may have violated U.S. law in relation to the financial crisis.

Lessons and Policy Implications from the Global Financial Crisis

Author : Mr.Luc Laeven
Publisher : International Monetary Fund
ISBN 13 : 1451963025
Total Pages : 42 pages
Book Rating : 4.4/5 (519 download)

DOWNLOAD NOW!

Book Synopsis Lessons and Policy Implications from the Global Financial Crisis by : Mr.Luc Laeven

Download or read book Lessons and Policy Implications from the Global Financial Crisis written by Mr.Luc Laeven and published by International Monetary Fund. This book was released on 2010-02-01 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ongoing global financial crisis is rooted in a combination of factors common to previous financial crises and some new factors. The crisis has brought to light a number of deficiencies in financial regulation and architecture, particularly in the treatment of systemically important financial institutions, the assessments of systemic risks and vulnerabilities, and the resolution of financial institutions. The global nature of the financial crisis has made clear that financially integrated markets, while offering many benefits, can also pose significant risks, with large real economic consequences. Deep reforms are therefore needed to the international financial architecture to safeguard the stability of an increasingly financially integrated world.

The Return of Trust?

Author : Throstur Olaf Sigurjonsson
Publisher : Emerald Group Publishing
ISBN 13 : 1787433471
Total Pages : 296 pages
Book Rating : 4.7/5 (874 download)

DOWNLOAD NOW!

Book Synopsis The Return of Trust? by : Throstur Olaf Sigurjonsson

Download or read book The Return of Trust? written by Throstur Olaf Sigurjonsson and published by Emerald Group Publishing. This book was released on 2018-08-06 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the efforts of major Icelandic economic institutions to regain the public’s trust, 10 years after the financial crisis that ruined personal savings and fostered anger towards business and politics. The studies collected here provide insights into restoring relationships between communities and institutions.

Financial Crisis

Author : J. Hendrickson
Publisher : Springer
ISBN 13 : 1137311053
Total Pages : 214 pages
Book Rating : 4.1/5 (373 download)

DOWNLOAD NOW!

Book Synopsis Financial Crisis by : J. Hendrickson

Download or read book Financial Crisis written by J. Hendrickson and published by Springer. This book was released on 2013-02-05 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a critical look at prominent theories of financial crisis to try to understand how prepared the profession is for identifying the next financial crisis. An analysis of the first financial crisis of the twenty-first century serves as a starting point for rethinking the efficacy of existing economic models and theories.

Taxation and the Financial Crisis

Author : Julian S. Alworth
Publisher : Oxford University Press
ISBN 13 : 0199698163
Total Pages : 321 pages
Book Rating : 4.1/5 (996 download)

DOWNLOAD NOW!

Book Synopsis Taxation and the Financial Crisis by : Julian S. Alworth

Download or read book Taxation and the Financial Crisis written by Julian S. Alworth and published by Oxford University Press. This book was released on 2012-02-23 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines how tax policies contributed to the financial crisis; whether taxation can play a role in the reform efforts to establish a sounder and safer financial system; and the pros and cons of various tax initiatives.

Accounting and Business Economics

Author : Yuri Biondi
Publisher : Routledge
ISBN 13 : 041588702X
Total Pages : 531 pages
Book Rating : 4.4/5 (158 download)

DOWNLOAD NOW!

Book Synopsis Accounting and Business Economics by : Yuri Biondi

Download or read book Accounting and Business Economics written by Yuri Biondi and published by Routledge. This book was released on 2013 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

Balancing the Banks

Author : Mathias Dewatripont
Publisher : Princeton University Press
ISBN 13 : 0691168199
Total Pages : 148 pages
Book Rating : 4.6/5 (911 download)

DOWNLOAD NOW!

Book Synopsis Balancing the Banks by : Mathias Dewatripont

Download or read book Balancing the Banks written by Mathias Dewatripont and published by Princeton University Press. This book was released on 2015-09-22 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: The financial crisis that began in 2007 in the US swept the world, producing substantial bank failures and forcing unprecedented state aid for the crippled global financial system. This book draws critical lessons from the causes of the crisis and proposes important regulatory reforms.

Dangerous Markets

Author : Dominic Barton
Publisher : John Wiley & Sons
ISBN 13 : 0471429732
Total Pages : 323 pages
Book Rating : 4.4/5 (714 download)

DOWNLOAD NOW!

Book Synopsis Dangerous Markets by : Dominic Barton

Download or read book Dangerous Markets written by Dominic Barton and published by John Wiley & Sons. This book was released on 2002-10-02 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: A corporate guide to crisis management in volatile financial markets Current financial crises in Argentina, Japan, and Turkey are being played out on the front pages of newspapers, and these are just the most recent financial crises that have rolled across the globe in the last decade and whose far-reaching impact hurts business around the world. Dangerous Markets: Managing in Financial Crises recognizes that no global corporation or financial institution can afford to ignore the potential of a financial storm and will help top management and financial professionals navigate through this often disastrous maze. While many books discuss financial crises and their ramifications, none has presented an action plan for managing these storms—until now. Dangerous Markets: Managing in Financial Crises presents a method that allows executives and financial professionals to recognize the warning signs of a financial crisis and act appropriately before the situation spirals out of control. Based on years of research and practice in cleaning up the mess, McKinsey consultants Barton, Newell, and Wilson reveal the warning signs of potential financial catastrophes and provide unique principles that can be followed to shape and manage a strategy for survival.

The Regulatory Responses to the Global Financial Crisis

Author : Mr.Stijn Claessens
Publisher : International Monetary Fund
ISBN 13 : 148433597X
Total Pages : 39 pages
Book Rating : 4.4/5 (843 download)

DOWNLOAD NOW!

Book Synopsis The Regulatory Responses to the Global Financial Crisis by : Mr.Stijn Claessens

Download or read book The Regulatory Responses to the Global Financial Crisis written by Mr.Stijn Claessens and published by International Monetary Fund. This book was released on 2014-03-14 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: We identify current challenges for creating stable, yet efficient financial systems using lessons from recent and past crises. Reforms need to start from three tenets: adopting a system-wide perspective explicitly aimed at addressing market failures; understanding and incorporating into regulations agents’ incentives so as to align them better with societies’ goals; and acknowledging that risks of crises will always remain, in part due to (unknown) unknowns – be they tipping points, fault lines, or spillovers. Corresponding to these three tenets, specific areas for further reforms are identified. Policy makers need to resist, however, fine-tuning regulations: a “do not harm” approach is often preferable. And as risks will remain, crisis management needs to be made an integral part of system design, not relegated to improvisation after the fact.

The Routledge Companion to Financial Accounting Theory

Author : Stewart Jones
Publisher : Routledge
ISBN 13 : 1135107262
Total Pages : 559 pages
Book Rating : 4.1/5 (351 download)

DOWNLOAD NOW!

Book Synopsis The Routledge Companion to Financial Accounting Theory by : Stewart Jones

Download or read book The Routledge Companion to Financial Accounting Theory written by Stewart Jones and published by Routledge. This book was released on 2015-05-22 with total page 559 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.