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    Academic Journals

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• Select The financial crisis: implications for regulatory capital: how has the financial crisis influenced discussions of capital adequacy?

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  The financial crisis: implications for regulatory capital: how has the financial crisis influenced discussions of capital adequacy?

  Author:Dwight C. Smith, IIIFrom:Bank Accounting & Finance (Vol. 23, Issue 2) Peer-Reviewed

  February-March 20104,843 words Financial report 1580LNew regulatory guidance on capital sufficiency and a demonstration of how the Federal Reserve Board may implement Pillar 2 of Basel II are among the results of the federal response to the financial crisis. Specifically,...
• Select Other-than-temporary impairment: identifying the amount of credit loss: practical insights regarding FASB's OTTI guidance

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  Other-than-temporary impairment: identifying the amount of credit loss: practical insights regarding FASB's OTTI guidance

  Authors:Thomas Rees and Dustin RutaFrom:Bank Accounting & Finance (Vol. 23, Issue 2) Peer-Reviewed

  February-March 20104,918 words Article 1590LAlthough the global economy has recently begun to show signs of stabilizing, the accounting treatment for debt securities that may have other-than-temporary impairment (OTTI) remains a concern for preparers, auditors...
• Select Life insurance settlements: a market innovation with eerie parallels to the early 2000s' mortgage market

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  Life insurance settlements: a market innovation with eerie parallels to the early 2000s' mortgage market

  Author:John R. SegerstromFrom:Bank Accounting & Finance (Vol. 23, Issue 2) Peer-Reviewed

  February-March 20101,597 words Article 1360LIf your experience parallels mine, negotiable third-party life insurance settlements are news to you, but we've led sheltered lives. Here's testimony from a West Coast banker client on this market sector: As this...
• Select Announcing ... SOX 404 for small, publicly held companies

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  Announcing ... SOX 404 for small, publicly held companies

  From:Bank Accounting & Finance (Vol. 23, Issue 2) Peer-Reviewed

  February-March 2010271 words Brief article 1460LSOX 404 FOR SMALL, PUBLICLY HELD COMPANIES assists the management of small publicly held companies in complying with the requirements of Section 404 of the Sarbanes-Oxlev Act of 2002. It is likely that with no more...
• Select The art of risk modeling and assessment: is a complex model always better than a simple model?

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  The art of risk modeling and assessment: is a complex model always better than a simple model?

  Author:Roderick PowellFrom:Bank Accounting & Finance (Vol. 23, Issue 2) Peer-Reviewed

  February-March 20102,016 words Viewpoint essay 1240LI have a love-hate relationship with mathematically intense models that attempt to measure risk faced by financial institutions. I admit that I am a card-carrying member of the quant club. I have read books on...
• Select Duration and convexity for assessing interest rate risk: duration analysis improves interest rate risk analysis by considering the balance-sheet impact of changes in interest rates

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  Duration and convexity for assessing interest rate risk: duration analysis improves interest rate risk analysis by considering the balance-sheet impact of changes in interest rates

  Authors:Nivine F. Richie, R. David Mautz, Jr., and William H. SackleyFrom:Bank Accounting & Finance (Vol. 23, Issue 2) Peer-Reviewed

  February-March 20103,188 words Financial report 1430LCommercial bankers intuitively understand that effective asset/liability management is critical to maintaining liquidity, achieving growth and risk management goals and satisfying regulatory requirements. Recent market...
• Select Liquidity risk management: connecting the pieces: financial institutions must build strong connections between stress testing and contingency planning

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  Liquidity risk management: connecting the pieces: financial institutions must build strong connections between stress testing and contingency planning

  Author:Leonard MatzFrom:Bank Accounting & Finance (Vol. 23, Issue 2) Peer-Reviewed

  February-March 20101,109 words Article 1240LSuddenly, but not surprisingly, liquidity is a hot topic. September's publication of the U.S. regulators interagency proposals for liquidity risk is just the most recent contribution to a rapidly growing body of...
• Select Stress testing in action: lessons from the financial crisis: undertaking a robust stress test and communicating results in a credible manner will enable banks to increase investor confidence

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  Stress testing in action: lessons from the financial crisis: undertaking a robust stress test and communicating results in a credible manner will enable banks to increase investor confidence

  Authors:Emil Matsakh, Yigit Altintas, and Will CallenderFrom:Bank Accounting & Finance (Vol. 23, Issue 2) Peer-Reviewed

  February-March 20103,680 words Financial report 1620LThe ongoing economic downturn in the United States triggered by the housing market collapse has led to the deterioration of banks' capital positions, as banks have faced large mark-to-market losses in their securities...
• Select Private equity, regulators and troubled banks: an inconvenient alliance of convenience: New rules limit private equity's participation in failed bank investments

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  Private equity, regulators and troubled banks: an inconvenient alliance of convenience: New rules limit private equity's participation in failed bank investments

  Author:Joseph V. RizziFrom:Bank Accounting & Finance (Vol. 23, Issue 2) Peer-Reviewed

  February-March 20103,311 words Financial report 1370LTraditionally, banking has been unattractive to private equity (PE). Regulation, high entry prices and leverage limitations were the chief reasons for this view. Since the "great mess" began in July 2007, lower entry...
• Select Proposed rules for credit ratings disclosures, pay-to-play practices, municipal securities disclosures: rules aim to reveal ratings shopping

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  Proposed rules for credit ratings disclosures, pay-to-play practices, municipal securities disclosures: rules aim to reveal ratings shopping

  Author:Benjamin R. SillimanFrom:Bank Accounting & Finance (Vol. 23, Issue 2) Peer-Reviewed

  February-March 20102,853 words Article 1540LThe Securities and Exchange Commission (SEC) recently approved a series of proposals that are intended to strengthen its oversight of credit ratings agencies, enhance credit disclosures and improve the quality of credit...