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Investigating effects of fair value accounting on commercial banks' earnings , risk and regulatory capital /

Manal Abdelazeem Mohamed Khalil

Investigating effects of fair value accounting on commercial banks' earnings , risk and regulatory capital / دراسة اثر استخدام المحاسبة على اساس القيمة العادلة على ارباح ومخاطر البنوك التجارية ورأس المال المحدد طبقا لاتفاقية بازل Manal Abdelazeem Mohamed Khalil ; Supervised Ashraf Mahmoud Kadry Elsharkawy - Cairo : Manal Abdelazeem Mohamed Khalil , 2011 - 257 Leaves ; 30cm

Thesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting

The main objective of this research is to investigate implications of fair value accounting on commercial banks earnings regulatory capital and risks and effect of this on value relevance of accounting information that help investors in making rational investment decisions . This objective has been achieved empirically through testing relationships among study varibles for all banks listed in the Egyptian stock exchange



Banks Fair value accounting Investment securities