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    Academic Journals

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• Select Valuation of residential collateral: a second look: insurance replacement value data reliably track long-term house prices and values

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  Valuation of residential collateral: a second look: insurance replacement value data reliably track long-term house prices and values

  Authors:Mike Arnold and Bruce CampbellFrom:Bank Accounting & Finance (Vol. 23, Issue 5) Peer-Reviewed

  August-September 2010866 words Article 1420LMost postmortems on the U.S. housing bubble have focused on the institutional origins of the collapse: legislative and regulatory actions, industry structure and individual company behavior. Important as understanding...
• Select Beyond turbulent times: transforming banking business models: one of the most difficult economic environments since the Great Depression, an environment that has created dramatic changes to the financial landscape

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  Beyond turbulent times: transforming banking business models: one of the most difficult economic environments since the Great Depression, an environment that has created dramatic changes to the financial landscape

  Authors:Carl Carande and Anthony AnzevinoFrom:Bank Accounting & Finance (Vol. 23, Issue 5) Peer-Reviewed

  August-September 20101,876 words Article 1470LDespite the continued uncertain outlooks for the real estate market and unemployment-each of which takes a toll on consumer and business confidence--many are beginning to look to the future. Recently, a number of...
• Select Loss-sharing agreements: bid process and accounting examples: the FDIC prefers to transfer most assets to the acquirer

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  Loss-sharing agreements: bid process and accounting examples: the FDIC prefers to transfer most assets to the acquirer

  Author:Assan JallowFrom:Bank Accounting & Finance (Vol. 23, Issue 5) Peer-Reviewed

  August-September 20102,993 words Article 1580LThe high number of recent bank failures, along with the promulgation of new and revised accounting guidelines, has brought loss-sharing acquisition and the accounting for it to the forefront of bank mergers and...
• Select Update on consolidation of variable interest entities: changes to criteria for primary beneficiaries, definition of variable interest entity, disclosures

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  Update on consolidation of variable interest entities: changes to criteria for primary beneficiaries, definition of variable interest entity, disclosures

  Author:Thomas A. GavinFrom:Bank Accounting & Finance (Vol. 23, Issue 5) Peer-Reviewed

  August-September 20106,945 words Article 1580LThrough all the changes to accounting for business combinations and the resulting consolidated financial statements, the one constant has been the primary objective of presenting, primarily for the benefit of the...
• Select SEC proposes rules to better track market trades, monitor market activity and prevent market disruptions: new rules aim to prevent the repetition of the market disruptions of May 6

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  SEC proposes rules to better track market trades, monitor market activity and prevent market disruptions: new rules aim to prevent the repetition of the market disruptions of May 6

  Authors:I. Hilmi Elifoglu, Adrian P. Fitzsimons, and Gerard A. LangeFrom:Bank Accounting & Finance (Vol. 23, Issue 5) Peer-Reviewed

  August-September 20103,147 words Article 1700LThe Securities and Exchange Commission (SEC) recently proposed several new rules and announced proposed rule changes that aim to prevent the disruptive events of May 6. The SEC notes that the U.S. securities markets are...
• Select Financial regulations and risk sensitivities of mortgage rates: financial deregulation can cause significant changes in sensitivities of mortgage rates to default risk

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  Financial regulations and risk sensitivities of mortgage rates: financial deregulation can cause significant changes in sensitivities of mortgage rates to default risk

  Author:Ling T. HeFrom:Bank Accounting & Finance (Vol. 23, Issue 5) Peer-Reviewed

  August-September 20103,074 words Article 1380LMost homes are financed by mortgages, and home equity is the largest component of wealth for most households. Mortgage rates are also important to many institutional and individual investors. According to Xu and Fung...
• Select Does year-end portfolio restructuring by community banks boost shareholder returns? An event study: using an event study methodology to answer the question

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  Does year-end portfolio restructuring by community banks boost shareholder returns? An event study: using an event study methodology to answer the question

  Authors:John S. Walker and Henry F. Check, Jr.From:Bank Accounting & Finance (Vol. 23, Issue 5) Peer-Reviewed

  August-September 20106,122 words Article 1320LDuring the period from mid-2004 to mid-2007, while the yield curve was remarkably flat and bank spreads and margins were shrinking, some community banks restructured their investment portfolios. Prior work' found that...