東華大學圖書館 |

Language: English

Help

回圖書館首頁

手機版館藏查詢

Back

Switch To: Labeled | MARC Mode | ISBD

Fair Value Accounting, Prudential Re...

Tang, Chao.

Linked to FindBook

Google Book

Amazon

博客來

Fair Value Accounting, Prudential Regulation and Financial Contagion.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Fair Value Accounting, Prudential Regulation and Financial Contagion./
Author:	Tang, Chao.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2018,
Description:	76 p.
Notes:	Source: Dissertation Abstracts International, Volume: 79-12(E), Section: A.
Contained By:	Dissertation Abstracts International79-12A(E).
Subject:	Accounting. -
Online resource:	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.
LDR:01704nmm a2200313 4500 001 2162641
005 20181005115849.5
008 190424s2018 ||||||||||||||||| ||eng d
020 $a 9780438168954
035 $a (MiAaPQ)AAI10824501
035 $a (MiAaPQ)umn:19228
035 $a AAI10824501
040 $a MiAaPQ $c MiAaPQ
100 1 $a Tang, Chao. $3 3170180
245 1 0 $a Fair Value Accounting, Prudential Regulation and Financial Contagion.
260 1 $a Ann Arbor : $b ProQuest Dissertations & Theses, $c 2018
300 $a 76 p.
500 $a Source: Dissertation Abstracts International, Volume: 79-12(E), Section: A.
500 $a Adviser: Frank Gigler.
502 $a Thesis (Ph.D.)--University of Minnesota, 2018.
520 $a 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.
590 $a School code: 0130.
650 4 $a Accounting. $3 557516
650 4 $a Finance. $3 542899
650 4 $a Banking. $2 bicssc $3 1557594
690 $a 0272
690 $a 0508
690 $a 0770
710 2 $a University of Minnesota. $b Business Administration. $3 1022265
773 0 $t Dissertation Abstracts International $g 79-12A(E).
790 $a 0130
791 $a Ph.D.
792 $a 2018
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10824501