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Fair Value Accounting, Prudential Re...

Tang, Chao.

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Fair Value Accounting, Prudential Regulation and Financial Contagion.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Fair Value Accounting, Prudential Regulation and Financial Contagion./
作者:	Tang, Chao.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2018,
面頁冊數:	76 p.
附註:	Source: Dissertation Abstracts International, Volume: 79-12(E), Section: A.
Contained By:	Dissertation Abstracts International79-12A(E).
標題:	Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10824501
ISBN:	9780438168954

Fair Value Accounting, Prudential Regulation and Financial Contagion.
Tang, Chao.

Fair Value Accounting, Prudential Regulation and Financial Contagion. - Ann Arbor : ProQuest Dissertations & Theses, 2018 - 76 p.

Source: Dissertation Abstracts International, Volume: 79-12(E), Section: A.

Thesis (Ph.D.)--University of Minnesota, 2018.

This paper examines how fair value accounting can create financial contagion among banks and therefore increase bank regulators' costs of protecting insured depositors. Prior research mainly focuses on the economic consequences of marking down, whereas I contribute to the literature by providing a novel trade-off of marking up. On the one hand, by marking its assets up, a healthy bank obtains adequate capital to absorb a failing bank which would otherwise be liquidated in a less efficient secondary market, thereby saving regulators' costs. On the other hand, the otherwise healthy bank becomes more leveraged and thus may face excessive default risk after this merger, leading to financial contagion and increased overall costs for regulators.

ISBN: 9780438168954Subjects--Topical Terms:

557516
Accounting.

Fair Value Accounting, Prudential Regulation and Financial Contagion.
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