Bank Accounting & Finance

Bank Accounting & Finance articles

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Systemic regulation of large bank holding companies under the Dodd-Frank Act: the federal financial regulatory agencies have significant authority to adopt regulations to implement Dodd-Frank.
December 1, 2010 ... One of the most prominent features of the Dodd-Frank Wall Street Reform and Consumer Protection Act ("Dodd-Frank") is the creation of the Financial Stability Oversight Council (FSOC). (1) The formation of the FSOC is the centerpiece of an...

Integrated balance-sheet management: banking executives need to rethink approaches to governance, organization and technology to identify and manage risk in a holistic fashion.
December 1, 2010 ... The financial crisis has highlighted interdependencies across different risk categories, for example, the impact of market liquidity risk on counterparty credit risk. In the aftermath of a crisis, leaders are eager to promise solutions and...

Supreme Court's Bilski decision provides little guidance on patent eligibility: Supreme Court ruling provides no guidance on the question of what qualifies as a patent-eligible process that is not tied to a computer.
December 1, 2010 ... In its recent Bilski v. Kappos decision, the U.S. Supreme Court upheld the U.S. Patent Office s denial of Bernard Bilski and Rand Warsaw s patent application directed to a method of hedging risk in weather-related energy prices but overturned an...

Should banks repurchase their own shares? The signaling effect is the most common reason cited for repurchasing shares.
December 1, 2010 ... In normal times banks often have excess funds to reinvest internally, pay out in dividends or repurchase their own shares. The payment of dividends puts funds in stockholders' hands while the repurchase of shares reduces the number of shares...

SEC addresses short-term borrowing disclosure and director nominations by shareholders: nominees of significant, long-term shareholders now must be included in proxy materials alongside the nominees of management.(SEC Update)
December 1, 2010 ... The Securities and Exchange Commission (SEC) proposed amendments to its rules that would require a registrant to provide, in a separately captioned subsection of Management's Discussion and Analysis of Financial Condition and Results of...