Procyclicality and Fair Value Accounting

Procyclicality and Fair Value Accounting
In light of the uncertainties about valuation highlighted by the 2007-2008 market turbulence, this paper provides an empirical examination of the potential procyclicality that fair value accounting (FVA) could introduce in bank balance sheets. The paper finds that, while weaknesses in the FVA methodology may introduce unintended procyclicality,... READ MORE...

Publication date: March 2009
ISBN 9781451871876
$18.00

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