Relevant bibliographies by topics / Bank accounting policy

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Bank accounting policy'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Bank accounting policy"

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Schwarz, Claudia, Polychronis Karakitsos, Niall Merriman, and Werner Studener. "Why Accounting Matters: A Central Bank Perspective." Accounting, Economics and Law - A Convivium 5, no. 1 (2015): 1–42. http://dx.doi.org/10.1515/ael-2014-0023.

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AbstractThis paper analyses how accounting frameworks can affect three important areas of responsibility of many central banks, namely monetary policy, financial stability and banking supervision. The identified effects of accounting rules and accounting information on the activities of a central bank are manifold. First, the effectiveness of monetary policy crucially hinges on the financial independence of a central bank, which can be evidenced, inter alia, by its financial strength. Using a new simulation of the financial results of the European Central Bank (ECB), this paper shows that the
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PETRAKOVSKA, О.V. "Formation of accounting policy in banks of Ukraine." Market Relations Development in Ukraine №11(258)2022 119 (February 9, 2023): 5–11. https://doi.org/10.5281/zenodo.7624225.

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Relevance of the research topic. The current state of development of the banking system of Ukraine is characterized by an increase in the processes of globalization of the international capital market. This necessitates the implementation of certain transformations in accounting and financial reporting in Ukraine, which include the implementation of a set of measures to ensure the adequacy of accounting to international principles and standards, that is, the development of a new accounting policy both at the state level and at the level of an individual bank. Since banks are the most important
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Abdulsaed, Abdulfatah Hassan, and Aymen Ben Rejeb. "The Impact Relationship Between Accounting Disclosure and Creative Accounting in the Environment of Iraqi Banks." International Journal of Professional Business Review 8, no. 5 (2023): e01658. http://dx.doi.org/10.26668/businessreview/2023.v8i5.1658.

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Purpose: The research aims to demonstrate the impact of disclosure as an accounting standard to reduce any manipulation of bank profits, when using creative accounting, and improve the performance of bank departments, especially senior management, which is the main cause of profit manipulation, and to indicate the extent of the impact of accounting disclosure as an accounting standard to reduce creative practice. Theoretical framework: The study shows the effect of accounting disclosure as an accounting standard, to reduce creative practice, and disclosure as an accounting standard, one of the
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Lu, Tong, Haresh Sapra, and Ajay Subramanian. "Agency Conflicts, Bank Capital Regulation, and Marking-to-Market." Accounting Review 94, no. 6 (2019): 365–84. http://dx.doi.org/10.2308/accr-52414.

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ABSTRACT We show how shareholder-debtholder agency conflicts interact with strategic reporting under asymmetric information to influence bank regulation. Relative to a benchmark unregulated economy, higher capital requirements mitigate inefficient asset substitution, but potentially exacerbate underinvestment due to debt overhang. The optimal regulatory policy balances distortions created by agency conflicts and asymmetric information while incorporating the social benefit of bank debt. Asymmetric information and strategic reporting only impact regulation for intermediate social debt benefit l
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Kullab, Yarob, Nabil Messabia, Issam Altaweel, and Mohammed Shehada. "Determinants of dividend policy in Palestinian banks." Accounting 8, no. 3 (2022): 375–84. http://dx.doi.org/10.5267/j.ac.2021.9.002.

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This study aims to examine whether the dividend theories that were principally developed for non-financial companies in developed institutional environments can explain the dividend policies of banks in Palestine, an emerging market with a high level of uncertainty. It also aims to determine the main factors affecting the banks’ propensity to pay dividends and the banks’ dividend payout ratios. The study uses pooled Probit and ordinary least squares regressions to analyze 10 years of data from all listed banks in the Palestine Stock Exchange Market. The results indicate that agency cost, signa
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Dang, Van Dan, and Hoang Chung Nguyen. "Monetary stimulus and bank liquidity hoarding in an emerging market." Asian Academy of Management Journal of Accounting and Finance 18, no. 1 (2022): 133–61. http://dx.doi.org/10.21315/aamjaf2022.18.1.6.

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The paper examines the impact of monetary policy on bank liquidity hoarding. Using novel measures to capture bank liquidity hoarding in Vietnam during 2007–2019, we find that banks decrease total liquidity hoarding and all three liquidity hoarding components (asset-, liability-, and off-balance sheet items) when the central bank injects more money into the economy. An interesting result appears when we document that banks hoard more liquidity in the event of lowered interest rates. Our additional analysis indicates that the extent to which bank liquidity hoarding responds to monetary policy ch
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Beernaert, Tom, Nicolas Soenen, and Rudi Vander Vennet. "ECB Monetary Policy and the Term Structure of Bank Default Risk." Journal of Risk and Financial Management 16, no. 12 (2023): 507. http://dx.doi.org/10.3390/jrfm16120507.

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Euro Area banks have been confronted with unprecedented monetary policy actions by the ECB. Monetary policy may affect bank risk profiles, but the consequences may differ for short-term risk versus long-term or structural bank risk. We empirically investigated the association between the ECB’s monetary policy stance and market-perceived short-term and long-term bank risk, using the term structure of default risk captured by bank CDS spreads. The results demonstrated that, during the period 2009–2020, ECB expansionary monetary policy diminished bank default risk in the short term. However, we d
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De Jager, Phillip. "For banks, fair value adjustments do influence dividend policy." Southern African Business Review 19 (February 26, 2019): 157–90. http://dx.doi.org/10.25159/1998-8125/5812.

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5Most researchers who investigate the interplay between fair value accounting (FVA) and the financial crisis look at the time period during the crisis. This paper investigates a potential role for FVA prior to the crisis: If FVA led to increased accounting profits with the recognition of transitory gains through profit and loss during the boom, and if those increased profits provided the rationale for increased dividends, then bank capital became riskier prior to the crisis, and this would have made the system more prone to failure. A study by Goncharov and Van Triest (2011) found no empirical
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Susanti, Weni, Kamaludin Kamaludin, Rini Indriani, and Fachruzzaman Fachruzzaman. "Dividend policy on regional development banks in Indonesia." Accounting 7, no. 7 (2021): 1635–44. http://dx.doi.org/10.5267/j.ac.2021.5.007.

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This study aims to analyze the variable confirmation between the dividend payout ratio variable with the profitability variable and the lagged dividend variable by looking at the role of the share ownership variable as a dummy mediate variable. The research subject was carried out at the Regional Development Bank (BPD) in Indonesia. This study uses data and samples taken from data issued by the OJK (Financial Services Authority). Regional development banks were chosen because they have a different role in determining their dividend policy compared to other types of banks, but although this ban
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Guo, Mengyang, Xiaoran Jia, Justin Yiqiang Jin, Kiridaran Kanagaretnam, and Gerald J. Lobo. "Expansionary Monetary Policy and Bank Loan Loss Provisioning." Journal of Risk and Financial Management 17, no. 1 (2023): 8. http://dx.doi.org/10.3390/jrfm17010008.

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We explore how expansionary monetary policy (EMP) influences bank loan loss provisioning. We find that banks’ discretionary loan loss provisions (DLLPs) increase during periods of EMP. This effect is stronger for banks with greater risk-taking, a larger proportion of influential stakeholders, lower ex-ante transparency of loan loss provisions, and more stringent bank regulation, which is consistent with external stakeholders requiring more conservative and timelier loan loss provisioning. We also find that both the timeliness and the validity of banks’ loan loss provisions (LLPs) increase duri
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Dissertations / Theses on the topic "Bank accounting policy"

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Patel, Sucheen. "Accounting for policy change : Post-war institutional reform of the Bank of England." Thesis, Queen Mary, University of London, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.535835.

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Meder, Anthony Alan. "SFAS 115, Bank Balance Sheet Liquidity and Loan Growth." The Ohio State University, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=osu1312309973.

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Мельник, Ю. В. "Удосконалення організації обліково-операційної роботи банку". Master's thesis, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76667.

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У роботі досліджено основні аспекти організації обліково-операційних процесів в банку. Внесено пропозиції щодо удосконалення структури облікової політики з врахуванням потреб зовнішніх і внутрішніх користувачів. Здійснена розробка системи рекомендацій щодо підвищення ефективності діяльності банку шляхом залучення новітніх технологій.
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Tshiovhe, Takalani Elizabeth. "Professional development of accounting teachers in the integration of instructional technology in Limpopo Province." Thesis, 2018. http://hdl.handle.net/11602/972.

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Books on the topic "Bank accounting policy"

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Dale, Spencer. A market for intra-day funds: Does it have implications for monetary policy? Monetary Analysis Division, Bank of England, 1996.

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Dale, Spencer. A market for intra-day funds: Does it have implications for monetary policy? Bank of England, 1996.

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Office, General Accounting. Bank Insurance Fund. U.S. General Accounting Office, 1992.

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Office, General Accounting. Bank Insurance Fund. The Office, 1992.

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United, States Congress Senate Committee on Banking Housing and Urban Affairs. Accounting for loan loss reserves: Hearing before the Subcommittee on Securities of the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Sixth Congress, first session, on the accounting treatment for loan loss reserves held by banks and thrifts, July 29. 1999. U.S. G. P. O., 2000.

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Office, General Accounting. Bank Insurance Fund: Additional reserves and reforms needed to strengthen the fund : report to the Congress. The Office, 1990.

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Ivanov, Yuriy, Tat'yana Homenko, Andrey Tatarinov, et al. Fundamentals of National Accounting (international standard). INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1958351.

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The textbook examines the main provisions of the international standard in the field of national accounting — the System of National Accounts 2008. The fundamental concepts of the system of national accounts are described, such as the concept of economic production and the concept of income, which determine the content of the main indicators of the system, the content of such categories as "economic operation" and "economic asset" is explained. Recent changes are given in the interpretation of a number of important economic transactions, such as spending on research and development, on the acq
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Office, General Accounting. Obligations limitation: Resolution Trust Corporation's compliance as of March 31, 1990 : report to the Chairman, House Committee on Banking, Finance and Urban Affairs, House of Representatives. The Office, 1990.

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Schaechter, Andrea. Implementation of monetary policy and the central bank's balance sheet. International Monetary Fund, Monetary and Exchange Affairs Department, 2001.

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Fund, International Monetary. International financial statistics: Supplement on public sector institutions. International Monetary Fund, 1987.

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Book chapters on the topic "Bank accounting policy"

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Dominguez, Kathryn M. E. "Consequences of Last-Resort Policy for Central Bank Balance Sheets." In Contributions to Finance and Accounting. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-73549-3_6.

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Abstract Pandemic-era financial instability required central banks around the world to expand their roles as lenders of last resort and, in some cases, become market makers of last resort. These extraordinary interventions stabilized financial markets by restoring funding and market liquidity, while at the same time greatly expanding central bank balance sheets and increasing central bank risk exposure. This paper examines the implications of pandemice-era last-resort policy interventions on central bank balance sheets, providing a comparative analysis of expanded asset holdings, subsequent ba
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Bonetti, Matteo, Dirk Broeders, Damiaan Chen, and Daniel Dimitrov. "Central Bank Capital and Shareholder Relationship." In Contributions to Finance and Accounting. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-73549-3_5.

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Abstract In pursuing its mandate, a central bank assumes financial risks through its monetary policy operations. Central bank capital is a critical tool in mitigating these risks. We investigate the concept of central bank capital as a mechanism for risk sharing with its shareholder. Adopting an option pricing framework, we explore the setting where the central bank commits to distributing dividends when its capital is robust, while the shareholder may be called upon to recapitalize the bank during adverse economic conditions when its capital is negative. Our analysis dissects the trade-offs i
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Cecchetti, Stephen G., and Jens Hilscher. "Fiscal Consequences of Central Bank Losses." In Contributions to Finance and Accounting. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-73549-3_4.

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Abstract In response to the Global Financial Crisis, central banks engaged in large-scale asset purchases funded by the issuance of reserves. These “unconventional” policies continued during the pandemic, so that by 2022 central banks’ balance sheets had grown up to ten-fold. As a result of rapidly increasing interest rates, these massive portfolios began producing substantial losses. We interpret these losses as fiscal policy consequences of quantitative easing and stress that they must be balanced against the prior benefits of implementing purchase policies. Importantly, losses differ qualit
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Bell, Sarah, Jon Frost, Boris Hofmann, Damiano Sandri, and Hyun Song Shin. "Central Bank Capital and Trust in Money: Lessons from History for the Digital Age." In Contributions to Finance and Accounting. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-73549-3_2.

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Abstract Historically, central banks have at times operated successfully with negative equity. This indicates that a negative equity position of the central bank can be fully consistent with preserving trust in money. In addition, there is no evidence of any systematic relationship between the equity position of central banks and their ability to meet their monetary policy objectives. However, the case of the Bank of Amsterdam in the late 1700s, and the emerging market crises of the 1980s and 1990s, provide cautionary tales on the importance of fiscal backing in upholding trust in money. The p
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Gokmenoglu, Korhan K., Aysel Amir, and Mohamad Kaakeh. "The Impact of Central Bank Policy Rate on Financial Development: The Case of Europe." In Regulation of Finance and Accounting. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-99873-8_3.

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Çevik, Ümit, and Belgin Yakışan Mutlu. "Liquidity Steps: Policy Actions Taken by Central Banks During Coronavirus Pandemic." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-8024-3_10.

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Zylberberg, Laurent. "7. From Crisis to Crisis, Can Europe Count on National Promotional Banks as Silver Bullets?" In Financing Investment in Times of High Public Debt. Open Book Publishers, 2023. http://dx.doi.org/10.11647/obp.0386.07.

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The great financial crisis of 2008–2009 was a game changer for National Promotional Banks (NPBIs) in Europe, with the COVID-19 pandemic and the Ukraine crisis reinforcing this shift. The ‘Juncker Plan’ shed a light on the investment gap and demonstrated that a dynamic European policy was possible. Thanks to the InvestEU programme, actors at the European level, such as the EIB Group, and the national level (via NPBIs and Financial Institutions) thrived in their specific role of fostering essential long-term investment throughout our continent. With this in mind, we need to have a different look
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Al Arif, Mohammad Nur Rianto. "Policy Transformation in the Indonesian Central Bank." In Advances in Finance, Accounting, and Economics. IGI Global, 2024. http://dx.doi.org/10.4018/979-8-3693-0835-6.ch005.

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The achievement of Bank Indonesia's vision, namely, to become the leading digital central bank that makes a real contribution to the national economy and is the best among emerging market countries for advanced Indonesia, is supported by the implementation of Bank Indonesia's comprehensive transformation. The transformation carried out is Bank Indonesia's response to facing various future challenges that could affect the achievement of its vision and mission. Bank Indonesia's policy transformation was carried out through strengthening the policy mix in order to carry out the mandate of the Law
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Hernández-Catá, Ernesto. "Macroeconomic Policy in Cuba." In Advances in Finance, Accounting, and Economics. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-6224-7.ch018.

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This chapter examines the evolution of macroeconomic policies in Cuba during the past 25 years. It analyzes the changes in fiscal policy from its wild gyrations in the early 1990s to the period of stability from 1994 to 2004, and to the crisis of 2008 and its sequel. It then examines the strategy of the Central Bank of Cuba and the tension between its anti-inflationary objective and its obligation to finance a substantial part of the fiscal deficit. It also emphasizes the need for new, modern instruments of monetary control, and the need to equip the central bank to become a lender of last res
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Kumar, Pawan, Sanjay Taneja, Mukul Bhatnagar, and Arvinder K. Kaur. "Navigating the Digital Paradigm Shift." In Advances in Finance, Accounting, and Economics. IGI Global, 2024. http://dx.doi.org/10.4018/979-8-3693-1882-9.ch006.

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Key drivers of banking reform include central bank digital currencies. When building central bank digital currencies, central banks and regulators have to negotiate essential characteristics and strategic design features to adapt to the digital revolution. CBDCs digitize fiat currency in a revolutionary central bank-supervised fashion. CBDCs may improve financial inclusion, payments, and monetary policy. The complex design of central bank digital currencies (CBDCs) includes wholesale and retail businesses, technology, and regulatory frameworks. Central banks worldwide handle central bank digit
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Conference papers on the topic "Bank accounting policy"

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Apergis, Nicholas, Stephen Miller, and Effrosyni Alevizopoulou. "The Bank Lending Channel and Monetary Policy Rules: Further Extensions." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af42.

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Ardelia, Cici, Agnemas Yusoep Islami, Isni Andriana, Kemas M. H. Thamrin, Yuliana Sari, and Muzakir Achmady. "The Effect of Dividend Policy on Stock Price Changes in the Bank Sub Sector Companies Listed on Indonesia Stock Exchange." In 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200520.078.

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Darnowska, Magdalena. "International accounting standards in assessing the financial condition of business entities." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.33.

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The article describes the impact of International Accounting Standards on the assessment of the financial condition of business entities. In Poland, the provisions of the Accounting Act are mandatory. In the absence of regulations in the Act, the company should be guided by national accounting standards, and only then by International Accounting Standards. However, all companies listed on the stock exchanges of the Member States of the European Union, and thus also on the Warsaw Stock Exchange, must prepare consolidated financial statements in accordance with IFRS. The Polish Accounting Act al
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Reports on the topic "Bank accounting policy"

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Felipe, Jesus, Scott Fullwiler, Gemma Estrada, Maria Hanna Jaber, Mary Ann Magadia, and Remrick Patagan. How “Monetization” Really Works—Examples from Nations’ Policy Responses to COVID-19. Asian Development Bank, 2020. http://dx.doi.org/10.22617/wps200368-2.

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The coronavirus disease (COVID-19) has forced governments to provide stimulus packages amid falling tax revenues, prompting debate on “monetization” of government debt. Drawing on selected country experiences, this paper shows through actual central bank operations and accounting that “monetization,” commonly equated with “printing money,” is operationally impossible and that inflationary concerns are misplaced.
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Rojas-Suárez, Liliana, and Steven R. Weisbrod. Towards an Effective Regulatory and Supervisory Framework for Latin America. Inter-American Development Bank, 1996. http://dx.doi.org/10.18235/0011587.

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This paper raises fundamental questions about how banks in Latin America ought to be supervised. The concentration of wealth holders in Latin America and the equity markets' resulting illiquidity permit investors who control banks to subvert the intent of capital requirements, even when the bank itself is subject to rigorous accounting standards. A number of policy implications follow from the analysis. Three of policy recommendations derived from this analysis can be successfully implemented in the short run. Latin American supervisors should focus on: improving the markets that already work
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Pagliacci, Carolina, and Ana María Chirinos-Leañez. Credit Supply in Venezuela: A Non-Conventional Bank Lending Channel? Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0011796.

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This paper evaluates whether fiscal and foreign exchange policy shocks canexplain both credit and credit supply in Venezuela. Empirical evidence suggests that between 65 and 90 percent of credit growth is linked to the buildup of banks' deposits caused by the monetary effects of fiscal expansions. For these cases, since credit is provided at equal or reduced interest rates, credit supply takes place. Loan supply can occur either endogenously, when fiscal domestic spending increases with expansionary aggregate supply shocks, or exogenously, when fiscal policy shocks emerge. The role of exogenou
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Anderson, Barry. The OECD/World Bank Budget Database: The Current Database and Plans for the Future. Inter-American Development Bank, 2005. http://dx.doi.org/10.18235/0006766.

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This presentation discusses the contents of the current OECD/World Bank Database which consists of the following parts: 1) General Information; 2) Formulation;3) Budget Execution; 4) Accounting, Control & Monitoring Systems; 5) Budget Documentation & Performance Management; 6) Fiscal Relations Among Levels of Government; 7) Special Relationships/Issues. Also discussed are changes planned for the update of the database and next steps. This document was presented by the Public Management and Transparency Network of the Regional Policy Dialogue for the 6th Hemispheric Meeting held on May
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Banerjee, Onil. Environmental Economics for Evidence Based Policy: Vol. 1, No. 3: IEEM: Promoting Synergies Between Producers and Users of Natural Capital Accounting. Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0008317.

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In this third edition of the “Environmental Economics for Evidence Based Policies” series, we briefly review the advances with respect to the IEEM mission, and its lines of strategic action, which are: (i) the development of new platforms and applications of IEEM for those countries with Environmental and/or Ecosystem Service Accounts; (ii) integration of regulation and cultural and aesthetic ecosystem services within the IEEM framework; and (iii) collaborations with government institutions in the region, intended to create capacities to implement and apply the IEEM Platform. With respect to t
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Granados, Camilo, and Daniel Parra-Amado. Output Gap Measurement after COVID for Colombia: Lessons from a Permanent-Transitory Approach. Banco de la República, 2025. https://doi.org/10.32468/be.1295.

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We estimate the output gap for the Colombian economy explicitly accounting for the COVID-19 period. Our estimates reveal a significant $20$\% decline in the output gap but with a faster recovery compared to previous crises. Our empirical strategy follows a two-stage Bayesian vector autoregressive (BSVAR) model where i) a scaling factor in the reduced form of VAR is used to model extreme data, such as those observed around the COVID-19 period, and ii) permanent and transitory shocks are structurally identified. As a result, we obtain that a single structural shock explains the potential GDP, wh
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Fryer, Michelle, Patricia Sadeghi, Miguel Soldano, Carlos Elías, Ursula Quijano, and Salomón García. Country Program Evaluation: Guyana (2008-2012). Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0010503.

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The 2008-2012 Country Program Evaluation for Guyana concludes that the Bank's strategy was aligned with the development objectives and economic priorities of the government. Nevertheless, its program has produced mixed results. In infrastructure, progress was achieved by consolidating the primary road network and extending the electrical grid to unserved areas; however, efforts to reduce losses in the electricity sector did not meet their target. In competitiveness, the financial and judicial sectors benefitted from institutional and structural reforms, and the business environment was strengt
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Doorley, Karina, Shane Dunne, Claire Keane, Simona Sándorová, and Agathe Simon. Distributional impact of tax and welfare policies: Budget 2025. ESRI, 2024. https://doi.org/10.26504/qec2024win_sa_doorley.

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In this Special Article we analyse the distributional impact of Budget 2025. Similar to last year, many reforms in this Budget were temporary measures specifically aimed at combatting cost of living pressures. Compared to a baseline pegged to wage growth, the permanent measures, such as increases in the tax band, tax credits and social welfare rates, are broadly progressive, with households in the bottom quintile of income expected to see an increase of around 0.9% of equivalised disposable income, and those in the top quintile to see increases of 0.5%. When accounting for temporary measures,
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Asia Bond Monitor September 2021. Asian Development Bank, 2021. http://dx.doi.org/10.22617/spr210338-2.

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In the second quarter of 2021, rising COVID-19 cases have cast a shadow over emerging East Asia's growth outlook. Yet the region's financial conditions remain broadly stable amid accommodative monetary policy stances despite some weakening signs. Local currency (LCY) bond markets in emerging East Asia expanded to $21.1 trillion at the end of June, as governments tapped LCY bonds to support recovery measures and contain the negative impact of rising COVID-19 cases. The ASEAN+3 sustainable bond market expanded to $345.2 billion at the end of Q2 2021, accounting for nearly 19% of the global susta
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