198
Views
2
CrossRef citations to date
0
Altmetric
Original Articles

Is regulatory capital more value relevant than book value of equity? A cross-country analysis

, &

References

  • Antonini, V., Tomasini, K. A. and Zattarin, S. (2011) Il patrimonio netto e il patrimonio di vigilanza in Rutigliano M. (2011), Il bilancio della banca. Schemi, Principi contabili e Analisi dei rischi, Egea, Milano.
  • Blundell-Wignall, A., Atkinson, P. and Roulet, C. (2013) Bank business models and the Basel system: complexity and interconnectedness, Financial Market Trends, 2, 1–29.
  • Collins, D. W., Pincus, M. and Xie, W. (1999) Equity valuation and negative earnings: the role of book value of equity, The Accounting Review, 74, 29–61. doi:10.2308/accr.1999.74.1.29
  • Francis, J. and Schipper, K. (1999) Have financial statement lost their relevance?, Journal of Accounting Research, 37, 319–52.
  • Jones, D. (2000) Emerging problems with the Basel Capital Accord: regulatory capital arbitrage and related issues, Journal of Banking and Finance, 24, 35–58. doi:10.1016/S0378-4266(99)00052-7
  • Ohlson, J. A. (1995) Earnings, book values, and dividends in equity valuation, Contemporary Accounting Research, 11, 661–87. doi:10.1111/j.1911-3846.1995.tb00461.x
  • Penman, S. (1992) Return to fundamentals, Journal of Accounting, Auditing and Finance, 7, 465–83.
  • Theil, H. (1987) How many bits of information does an independent variable yield in a multiple regression?, Statistics and Probability Letters, 6, 107–8. doi:10.1016/0167-7152(87)90082-4
  • Verbeek, M. (2006) Econometria, Zanichelli Editore, Bologna.
  • White, H. (1980) A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity, Econometrica, 48, 817–38. doi:10.2307/1912934

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.