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The impact of fair value accounting on financial stability : Evidence from the credit crisis and implications for the Egyptian market /

Dalia Ahmed Aly Ibrahim

The impact of fair value accounting on financial stability : Evidence from the credit crisis and implications for the Egyptian market / أثر استخدام القيمة العادلة فى القياس المحاسبى على الاستقرار المالى : أدلة من أزمة الائتمان العالمية و الانعكاسات على السوق المصرى Dalia Ahmed Aly Ibrahim ; Supervised Ibrahim Raslan Hegazy - Cairo : Dalia Ahmed Aly Ibrahim , 2013 - 199 Leaves ; 30cm

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

The objective of this research is to empirically examine the impact of fair value accounting (FVA) on financial stability of the Egyptian market. This was achieved through examining the impact of FVA on banking contagion either during periods of liquidity or illiquidity. It is first investigated whether FVA is associated with an increase in stemic risk in the banking industry



Banks Fair value accounting Financial crisis