Models of Accounting Disclosure by Banking Institutions
Models of Accounting Disclosure by Banking Institutions examines an emerging stream of accounting literature that deploys economic models to study issues of accounting disclosure by banking institutions. Motivating the focus on a specific industry are two banking specificities: banks are vulnerable to the risk of runs and banks are heavily regulated. The author shows that considering these banking specificities, accounting disclosure by banks can play a prominent role in influencing the stability and the efficiency of the banking system. Workhorse models are presented that can be adapted as building blocks to capture the roles of accounting disclosure in the banking industry. Recent studies illustrating specific accounting applications of the workhorse models and discussed as to their potential to generate implications that inform policy debates and empirical tests.
1143508258
Models of Accounting Disclosure by Banking Institutions
Models of Accounting Disclosure by Banking Institutions examines an emerging stream of accounting literature that deploys economic models to study issues of accounting disclosure by banking institutions. Motivating the focus on a specific industry are two banking specificities: banks are vulnerable to the risk of runs and banks are heavily regulated. The author shows that considering these banking specificities, accounting disclosure by banks can play a prominent role in influencing the stability and the efficiency of the banking system. Workhorse models are presented that can be adapted as building blocks to capture the roles of accounting disclosure in the banking industry. Recent studies illustrating specific accounting applications of the workhorse models and discussed as to their potential to generate implications that inform policy debates and empirical tests.
99.0 Out Of Stock
Models of Accounting Disclosure by Banking Institutions

Models of Accounting Disclosure by Banking Institutions

by Gaoqing Zhang
Models of Accounting Disclosure by Banking Institutions

Models of Accounting Disclosure by Banking Institutions

by Gaoqing Zhang

Overview

Models of Accounting Disclosure by Banking Institutions examines an emerging stream of accounting literature that deploys economic models to study issues of accounting disclosure by banking institutions. Motivating the focus on a specific industry are two banking specificities: banks are vulnerable to the risk of runs and banks are heavily regulated. The author shows that considering these banking specificities, accounting disclosure by banks can play a prominent role in influencing the stability and the efficiency of the banking system. Workhorse models are presented that can be adapted as building blocks to capture the roles of accounting disclosure in the banking industry. Recent studies illustrating specific accounting applications of the workhorse models and discussed as to their potential to generate implications that inform policy debates and empirical tests.

Product Details

ISBN-13: 9781638282266
Publisher: Now Publishers
Publication date: 05/17/2023
Series: Foundations and Trends in Accounting , #53
Pages: 140
Product dimensions: 6.14(w) x 9.21(h) x 0.30(d)

Table of Contents

1. Introduction
2. A Conceptual Framework
3. Accounting Disclosure in Bank Runs
4. Accounting Measurements in Banking Regulation
5. Conclusion
Acknowledgements
References
From the B&N Reads Blog
Page 1 of

Related Subjects

Business
Accounting
General Accounting
Business
Accounting
General Accounting

Customer Reviews