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https://rda.sliit.lk/handle/123456789/703| Title: | Fair value accounting, credit ratings and cyclicality: implications for the stability of financial institutions |
| Authors: | Alles, L. A |
| Keywords: | fair value accounting credit ratings mortgage-backed securities business cycles |
| Issue Date: | Jan-2009 |
| Publisher: | Financial Services Institute of Australasia |
| Series/Report no.: | JASSA;Issue 3 Pages 7-10 |
| Abstract: | Key factors identified as contributing to the global financial crisis include the roles of financial accounting policies and credit rating agencies, and the combination of these factors in producing a continuing pro-cyclical destabilising effect on financial institutions. These issues are examined here in order to determine the lessons for Australian financial institutions. |
| URI: | http://localhost:80/handle/123456789/703 |
| ISSN: | 0313-5934 |
| Appears in Collections: | Research Papers - SLIIT Staff Publications |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Fair_value_accounting,_credit_.pdf Until 2050-12-31 | 191.5 kB | Adobe PDF | View/Open Request a copy |
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