Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Models of Accounting Disclosure by Banking Institutions

Models of Accounting Disclosure by Banking Institutions

Zhang, Gaoqing

Paperback

Series: Foundations and Trends(r) in Accounting

Accounting

ISBN10: 1638282269
ISBN13: 9781638282266
Publisher: New Publ Inc
Published: May 17 2023
Pages: 140
Weight: 0.45
Height: 0.30 Width: 6.14 Depth: 9.21
Language: English
Models of Accounting Disclosure by Banking Institutions examines an emerging stream of accounting literature that deploys economic models to study issues of accounting disclosure by banking institutions. Motivating the focus on a specific industry are two banking specificities: banks are vulnerable to the risk of runs and banks are heavily regulated. The author shows that considering these banking specificities, accounting disclosure by banks can play a prominent role in influencing the stability and the efficiency of the banking system. Workhorse models are presented that can be adapted as building blocks to capture the roles of accounting disclosure in the banking industry. Recent studies illustrating specific accounting applications of the workhorse models and discussed as to their potential to generate implications that inform policy debates and empirical tests.

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