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Liability of financial regulators: Defensive conduct or careful supervision?
Journal of Banking Regulation, 2009Liability of financial regulators is a controversial topic in Europe. Some countries have statutory protections in place to protect their financial regulators from being sued, while other countries are submitting their financial regulators to normal liability rules. The main argument for protection can be found in the chilling effect the threat of tort
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Individuating Assets and Liabilities in Financial Accounting
Abacus, 2021Until recently, accounting theorists gave little thought to what makes a particular instance of an asset or liability a single object and the very object it is—what individuates assets and liabilities. This paper offers an analysis of this individuation in the IASB's Conceptual Framework. It can be read at two levels: as an exploration of the coherence
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Liability of Financial Supervisors and Resolution Authorities
2022Item does not contain ...
Busch, D., Gortsos, C.V., McMeel, G.
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On Financial Markets, Directors, and Liability
SSRN Electronic Journal, 2009The paper attempts to furnish a general view of the questions about false informations in the secundary market. The method used is comparative, considering specially the U.S. and german law. After a brief consideration of the efficient capital market hypothesis, the paper analyzes the characteristics of the financial markets as impersonal media between
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Asset and liability management in financial crisis
The Journal of Risk Finance, 2005PurposeAn efficient asset‐liability management requires maximizing banks' profit as well as controlling and lowering various risks. This multi‐objective decision problem aims to reach goals such as maximization of liquidity, revenue, capital adequacy, and market share subject to financial, legal requirements and institutional policies.
Arzu Tektas +2 more
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Pension liabilities and conservative financial reporting*
Asia-Pacific Journal of Accounting & Economics, 2019We investigate the relationship between a firm’s conditional financial reporting policy and the tendency to understate pension liabilities in the statement of financial position.
Kyongsun Heo +3 more
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Gatekeeper Liability: A Response to the Financial Crisis
SSRN Electronic Journal, 2013The first financial crisis, triggered by the burst of the U.S. housing bubble, has many causes. One such cause is the failure of gatekeepers, i.e. accounting firms and rating agencies. Consequently lawmakers on both sides of the Atlantic tightened the regulatory regimes for accountants and rating agencies, following the same path they had walked ...
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AUDITORS' LIABILITY AND ITS IMPACT ON THE EUROPEAN FINANCIAL MARKETS
The Cambridge Law Journal, 2008In 2007 the European Commission produced a Staff Working Paper seeking consultation on the development of auditors' liability in Europe. The present article represents the views of the Working Group on the subject set up by the Max Planck Institute for Comparative and International Private Law in Hamburg.
Doralt, W. +5 more
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Financial Services Regulation and Liability of Corporations
Journal of Financial Crime, 2000The spectacular performance of the US financial market in recent years, the financial crises in South‐East Asia and Russia and the collapse of one of the most established merchant banks in the world are landmark events in economic history that have prompted concerns around the globe.
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Revisiting financial contracting with limited liability
2016In the presence of limited liability, the incentive compatibility constraints in many financial contracting models with asymmetric information have been mis-specified (e.g., Faure-Frimaud, 2000), leading the analysis to be too simplistic and incorrect. In this paper, we identify this mistake in the literature, and provide a rigorous proof of optimality
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