Search Results
Journal Article
How should banks account for loan losses?
Benston, George J.; Wall, Larry D.
(2005-10)
The agencies that regulate banks are involved in an ongoing debate about the appropriate way for banks and other lenders to account for default risk on loans. Accounting authorities are concerned with whether the accounting method meets the needs of general-purpose users of financial statements, particularly investors. In contrast, bank supervisors are concerned about banks being inadequately capitalized and possibly failing. ; To shed light on this debate, this article reviews the generally accepted accounting principles (GAAP) currently used, which are based on historic-cost values for ...
Economic Review
, Volume 90
, Issue Q4
, Pages 19-38
Discussion Paper
Financial Stability and the Coronavirus Pandemic
Wall, Larry D.
(2020-11-30)
The Atlanta Fed recently helped organize a conference titled "Financial Stability and the Coronavirus Pandemic." The conference had three sessions devoted to problems focusing on various aspects of how the markets for corporate credits responded to the COVID-19 shock including corporate bond investment funds, the corporate bond market, and the corporate loan market. This article summarizes some of the important findings of the papers presented at the conference.
Policy Hub
, Paper 2020-13
Conference Paper
Financial regulatory structure and the resolution of conflicting goals
Eisenbeis, Robert A.; Wall, Larry D.
(1998-09)
Proceedings
, Issue Sep
Working Paper
Potential diversification and bank acquisition prices
Benston, George J.; Hunter, William C.; Wall, Larry D.
(1990)
FRB Atlanta Working Paper
, Paper 90-11
Working Paper
Cost savings associated with bank mergers
Wall, Larry D.; Srinivasan, Aruna
(1992)
FRB Atlanta Working Paper
, Paper 92-2
Journal Article
Financing housing through government-sponsored enterprises
Frame, W. Scott; Wall, Larry D.
(2002-01)
Three government-sponsored enterprises (GSEs)-Fannie Mae, Freddie Mac, and the Federal Home Loan Bank System-were created to improve the availability of home mortgage financing by supplementing local funding. But today's more evolved financial markets enable retail lenders to tap national markets. Thus, the main contribution of the three housing GSEs has become providing homebuyers an interest rate subsidy that is made possible by the GSEs' special relationship with the federal government. ; This article examines the economic issues arising from the provision of such subsidies via the housing ...
Economic Review
, Volume 87
, Issue Q1
, Pages 29-43
Working Paper
The effect of Continental Illinois' failure on the financial performance of other banks
Wall, Larry D.; Peterson, David R.
(1989)
FRB Atlanta Working Paper
, Paper 89-9
Journal Article
The choice of capital instruments
Peterson, Pamela P.; Wall, Larry D.
(1998-04-02)
A system of bank supervision and regulation should protect taxpayers and the financial system without imposing unnecessary costs on banks. This article focuses on whether existing capital regulations, one of the primary tools of bank supervision and regulation, are imposing unnecessary costs on banks. In particular, the capital requirements may be requiring banks to issue equity when it would be less costly for them to issue subordinated debt. ; The authors obtain evidence on the costs generated by equity issues by examining the type of capital banks issued in response to the capital ...
Economic Review
, Volume 83
, Issue Q 2
, Pages 4-17
Journal Article
Bank merger motivations: a review of the evidence and an examination of key target bank characteristics
Hunter, William C.; Wall, Larry D.
(1989-09)
Economic Review
, Issue Sep
, Pages 2-19
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