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 method...

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Bibliographic Details
Call Number:Libro Electrónico
Main Authors: Novoa, Alicia (Author), Scarlata, Jodi G. (Author), Solé, Juan (Author)
Corporate Author: International Monetary Fund. Monetary and Capital Markets Department
Format: Electronic eBook
Language:Inglés
Published: [Washington, D.C.] : International Monetary Fund, ©2009.
Series:IMF working paper ; WP/09/39.
Subjects:
Business cycles.
Fair value > Accounting.
Cycles économiques.
Business cycles
Fair value > Accounting
Online Access:Texto completo

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