Table of contents
Do loans fair value affect market value? Evidence from European banks
Danilo Drago, Maria Mazzuca, Renata Trinca ColonelWith reference to IAS/IFRS, the purpose of this paper is to examine the value relevance of the two amortised cost/fair value measurement methods applied to loans, and test whether…
Regulation of funds in Malta: the challenges ahead
Christopher P. Buttigieg, Martha ChetcutiThe purpose of this paper is to test two hypotheses: first, that the regulatory framework applicable to funds in Malta and the Malta Financial Services Authority's (MFSA's…
Window dressing in mutual fund portfolios: fact or fiction?
Seung Hee Choi, Maneesh ChhabriaCongress and the Securities and Exchange Commission (SEC) have mandated mutual fund disclosure regimes to help investors make better investment decisions to strike an optimal…
The conundrum of legislating risk reduction through financial regulatory reform: The case of Dodd‐Frank and FASB accounting changes
James F. Gilsinan, Neil Seitz, James Fisher, Muhammad Q. Islam, James MillarThe purpose of this paper is to examine the legislative process, in order to determine the likely effectiveness of financial reform efforts in the USA.
The effects of legal protections and control‐ownership divergences on investor perceptions of foreign earnings
Chen‐Lung Chin, Yu‐Ju Chen, Gary Kleinman, Picheng LeeThe purpose of this paper is to investigate the impact of corporate internationalization, governance structures, and legal protections on the foreign earnings response coefficient…
Meta‐regulation of OTC derivatives contracts post reform
Siona Listokin‐SmithThe purpose of this paper is to examine the probable structure of bilateral derivatives contracts following international regulatory reforms.
ISSN:
1358-1988Online date, start – end:
1992Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof John Ashton