أثر القياس المحاسبي بالقيمة العادلة على مقاييس ملاءمة رأس المال للبنوک المصرية " دراسة تطبيقية "


AAA Financial Accounting Standards Committee, (2005). Response to the FASB'sexposure draft on fair value measurements. Accounting Horizons, 19 (3), pp.187-196. - Allen, F. and Carletti, E., (2008). Mark-to-market accounting and liquidity pricing. Journal of accounting and economics, 45(2-3), pp.358-378. - Barth, M.E., Gomez-Biscarri, J., Kasznik, R. and López-Espinosa, G., (2017). Bank earnings and regulatory capital management using available for sale securities. Review of Accounting Studies, 22(4), pp.1761-1792. - Cifuentes, R., Ferrucci, G. and Shin, H.S., (2005). Liquidity risk and contagion. Journal of the European Economic Association, 3(2-3), pp.556- 566. - Financial Accounting Standards Board (FASB)., (2006) ,"Statement of Financial Accounting Standards (SFAS) No. 157: Fair Value Measurements ", Available online at: http://www.fasb.org/jsp/FASB/Page/PreCodSectionPage&cid=1218220137 031. - Gup, B.E. and Lutton, T.J., (2015). Potential effects of fair value accounting on US bank regulatory capital. Available at SSRN. - 25 - - Glaser, M., Mohrmann, U. and Riepe, J., (2013). A Blind Spot of Banking Regulation: Level 3 Valuation and Basel Risk Capital. Available at SSRN. - International Accounting Standards Board (IASB) (2011), " Fair Value Measurements: International Financial Reports Standards No.13 ", Available at: www.iasb.org. - Landsman, W.R., (2007). Is fair value accounting information relevant and reliable? Evidence from capital market research. Accounting and business research, 37(sup1), pp.19-30. - Menicucci, E. and Paolucci, G., (2016). Fair value accounting and the financial crisis: a literature-based analysis. Journal of Financial Reporting and 1 Accounting, 14(1), pp.49-71. - Mohrmann, U. and Riepe, J., (2017). The Link between Level 3 Assets of Banks and their Default Risk and Default Costs. Available at SSRN. - Laux, C., (2012). Financial instruments, financial reporting, and financial stability. Accounting and business research, 42(3), pp.239-260. - Ryan, S.G., (2008). Accounting in and for the subprime crisis. The accounting review, 83(6), pp.1605-1638. - Scarlata, J. A., J. S. Novoa, and J. Sol. (2008). Fair value accounting and procyclicality. IMF Global Financial Stability Report—Financial Stress and Deleveraging Macro-Financial Implications and Policy, Chapter 3. -Securities and Exchange Commission, (2008). Report and recommendations pursuant to Section 133 of the Emergency Economic Stabilization Act of 2008: Study on mark-to-market accounting. Washington, DC. available online at: http://www.sec.gov/news/studies/2008/marktomarket123008.pdf. - Shaffer, S., (2010). Fair value accounting: villain or innocent victimexploring the links between fair value accounting, bank regulatory capital and the recent financial crisis. Available at SSRN. - Song, G., (2014). The Role of Fair Value Accounting in the Global Financial Crisis: Evidence from US Global Systemically Important Banks. Available at SSRN. - Song, C.J., Thomas, W.B. and Yi, H., (2010). Value relevance of FAS No. 157 fair value hierarchy information and the impact of corporate governance mechanisms. The Accounting Review, 85(4), pp.1375-1410. - Strampelli, G., (2011). The IAS/IFRS after the crisis: limiting the impact of fair value accounting on companies' capital. European Company and Financial Law Review, 8(1), pp.1-29. - Valencia, A., (2011). Opportunistic behavior using Level 3 fair-values under SFAS 157. The Florida State University. - Valencia, A., Smith, T.J. and Ang, J., (2013). The effect of noisy fair value measures on bank capital adequacy ratios. Accounting Horizons, 27(4), pp.693-710.