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Fair Value Accounting, Prudential Re...

University of Minnesota.

Fair Value Accounting, Prudential Regulation and Financial Contagion.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	Fair Value Accounting, Prudential Regulation and Financial Contagion./
Author:	Tang, Chao.
Description:	1 online resource (76 pages)
Notes:	Source: Dissertation Abstracts International, Volume: 79-12(E), Section: A.
Contained By:	Dissertation Abstracts International79-12A(E).
Subject:	Accounting. -
Online resource:	click for full text (PQDT)
ISBN:	9780438168954

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

Fair Value Accounting, Prudential Regulation and Financial Contagion. - 1 online resource (76 pages)

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

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

Includes bibliographical references

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.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780438168954Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Fair Value Accounting, Prudential Regulation and Financial Contagion.
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035 $a (MiAaPQ)AAI10824501
035 $a (MiAaPQ)umn:19228
035 $a AAI10824501
040 $a MiAaPQ $b eng $c MiAaPQ $d NTU
100 1 $a Tang, Chao. $3 1191113
245 1 0 $a Fair Value Accounting, Prudential Regulation and Financial Contagion.
264 0 $c 2018
300 $a 1 online resource (76 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
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.
504 $a Includes bibliographical references
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.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
650 4 $a Finance. $3 559073
650 4 $a Banking. $2 bicssc $3 810653
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
690 $a 0508
690 $a 0770
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a University of Minnesota. $b Business Administration. $3 1179082
773 0 $t Dissertation Abstracts International $g 79-12A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10824501 $z click for full text (PQDT)

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