scholarly journals Bank Holding Companies' Accounting versus Economic Hedging Activities in the SFAS 133 Framework

2015 ◽  
Vol 3 (2) ◽  
pp. 30-44
Author(s):  
Veliota Drakopoulou
Keyword(s):  
Bank Holding Companies ◽  
Holding Companies ◽  
Sfas 133

Bank External Financing and Early Adoption of SFAS 133

2018 ◽  
Vol 21 (03) ◽  
pp. 1850015
Author(s):  
Sophia I-Ling Wang
Keyword(s):  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Accounting ◽  
External Financing ◽  
Bank Holding Companies ◽  
Holding Companies ◽  
Early Adopters ◽  
Early Adoption ◽  
Derivative Instruments ◽  
Sfas 133

This study examines whether and how US bank holding companies that early adopted Statement of Financial Accounting Standards (SFAS) 133, “Accounting for Derivative Instruments and Hedging Activities,” experience changes in their external financing activities relative to banks that did not early adopt the standard. Consistent with predictions, the study shows that early adopters hold higher and experience greater changes in their leverage compared with nonearly adopters. In addition, early adopters experience greater shifts in weights of liabilities other than insured deposits in banks’ funding mix. This finding is consistent with banking literature which states that banks have shifted towards nondeposit debts to finance their balance sheet growth.

An Approach to the Regulation of Bank Holding Companies

1978 ◽  
Vol 51 (3) ◽  
pp. 379 ◽  
Author(s):  
Fischer Black ◽  
Merton H. Miller ◽  
Richard A. Posner
Keyword(s):  
Bank Holding Companies ◽  
Holding Companies

Derivatives holdings and market values of U.S. bank holding companies

2016 ◽  
Vol 48 (49) ◽  
pp. 4747-4757
Author(s):  
Wonho Wilson Choi ◽  
Jinyong Kim ◽  
Mingook Kim
Keyword(s):  
Bank Holding Companies ◽  
Holding Companies ◽  
Market Values
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