Journal of Financial Regulation and Compliance: Volume 21 Issue 2

Do loans fair value affect market value? Evidence from European banks

Danilo Drago, Maria Mazzuca, Renata Trinca Colonel

With reference to IAS/IFRS, the purpose of this paper is to examine the value relevance of the two amortised cost/fair value measurement methods applied to loans, and test whether…

Regulation of funds in Malta: the challenges ahead

Christopher P. Buttigieg, Martha Chetcuti

The purpose of this paper is to test two hypotheses: first, that the regulatory framework applicable to funds in Malta and the Malta Financial Services Authority's (MFSA's…

Window dressing in mutual fund portfolios: fact or fiction?

Seung Hee Choi, Maneesh Chhabria

Congress and the Securities and Exchange Commission (SEC) have mandated mutual fund disclosure regimes to help investors make better investment decisions to strike an optimal…

The conundrum of legislating risk reduction through financial regulatory reform: The case of Dodd‐Frank and FASB accounting changes

James F. Gilsinan, Neil Seitz, James Fisher, Muhammad Q. Islam, James Millar

The purpose of this paper is to examine the legislative process, in order to determine the likely effectiveness of financial reform efforts in the USA.

The effects of legal protections and control‐ownership divergences on investor perceptions of foreign earnings

Chen‐Lung Chin, Yu‐Ju Chen, Gary Kleinman, Picheng Lee

The purpose of this paper is to investigate the impact of corporate internationalization, governance structures, and legal protections on the foreign earnings response coefficient…

Meta‐regulation of OTC derivatives contracts post reform

Siona Listokin‐Smith

The purpose of this paper is to examine the probable structure of bilateral derivatives contracts following international regulatory reforms.