Category Archives: Financial Institutions

Optimum

From an email message forwarding the article: This is an example of why you want to focus on getting a publication or two out of your LL.M. Thesis in the next six months or so. This is the first publication … Continue reading

Posted in Financial Institution Failures, Financial Institution Regulation, Financial Institutions, Organizational Behaviour | Tagged , , , , , , , , , , , , , , , | Leave a comment

Confidence

Beginning to make more sense now. Why investors initially complained that International Financial Reporting Standards were causing banks to recognize losses too quickly and then, after this was changed, complained that International Financial Reporting Standards caused banks to recognize losses … Continue reading

Posted in Financial Institution Failures, Financial Institutions, Financial Institutions - International, Great Britain, International Accounting Standards | Leave a comment

Too Big To Fail

The theme has come back. As in all of Canada’s six major banks.

Posted in Financial Institution Regulation, Financial Institutions | Leave a comment

Another Take: Canadian Bank Mergers, Rescues, Failures

Discovered Marie Hélène Noiseux doctoral thesis, 2002. Some similar lines to dissertation, in terms of regulation and impression management. See pages 131 to 159. Also similar lines to dissertation, in terms of no apparent publications from the thesis. Still…

Posted in Behavioural Issues, Financial Institution Failures, Financial Institution Regulation, Financial Institutions | Leave a comment

markalossmark

Some rough understanding or recollection. So U.S. banks objected to writedowns based on mark-to-market accounting, and were accorded some flexibility in that regard by the Financial Accounting Standards Board. Then European banks objected to similar provisions established by the International … Continue reading

Posted in Accounting Issues, Financial Institution Failures, Financial Institution Regulation, Financial Institutions, Financial Institutions - International | Leave a comment

DocStoc

The original commentary is published here. What it says: One never knows what gets picked up and why. Just discovered that Chapter 10 of the dissertation was shared on DocStoc by Yan TingTing, who has posted nearly 58,000 documents there. … Continue reading

Posted in Academic History, Financial Institution Failures, Financial Institution Regulation, Financial Institutions | Leave a comment

Accounting Information Utility and Contagion Effects

When there is a run at a stock market, it doesn’t seem to be due to accounting information. The lack of market confidence seems to be for other reasons. When Nortel stock first started to shake downwards, accounting disclosures served … Continue reading

Posted in Accounting Issues, Business Commentary, Financial Institutions | Leave a comment