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Accounting discretion of banks during a financial crisis

Accounting discretion of banks during a financial crisis »

Source: Accounting discretion of banks during a financial crisis

Volume/Issue: 2009/207

Series: IMF Working Papers

Author(s): Luc Laeven , and Harry Huizinga

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2009

ISBN: 9781451873542

Keywords: Key bank regulation, fair value accounting, corporate disclosure, real estate, real estate loans, tier 1 capital, bank assets, real estate loan,

This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially...

Accounting discretion of banks during a financial crisis

Accounting discretion of banks during a financial crisis »

Volume/Issue: 2009/207

Series: IMF Working Papers

Author(s): Luc Laeven , and Harry Huizinga

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2009

DOI: http://dx.doi.org/10.5089/9781451873542.001

ISBN: 9781451873542

Keywords: Key bank regulation, fair value accounting, corporate disclosure, real estate, real estate loans, tier 1 capital, bank assets, real estate loan,

This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially...