Del i serien Routledge Studies in Accounting

Bank Regulation

Effects on Strategy, Financial Accounting and Management Control

Häftad, Engelska, 2018

AvAnna-Karin Stockenstrand,Fredrik Nilsson

929 kr

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Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a drastic change, with many new regulations. Some of these are the result of the financial crisis of 2008-2009. Other regulations, such as the introduction in 2005 of International Financial Reporting Standards (IFRS) for quoted companies in the EU, can be related to the introduction of a new global accounting regime. It is evident from annual reports of banks that the number of new regulations in recent years is high and that they cover many different functional areas. The objectives of these regulations are also ambitious; to improve governance and control, contributing to a high level of financial stability for banks. These objectives are obviously of great concern for an industry that directly and indirectly affects the financial situation not only of individuals and organizations but also nation states. Considering the importance of banks in society, it is of little surprise that the attention of both scholars and practitioners has been directed towards how banks comply with new regulations and if the intended objectives of the regulations are met. This book will be of great value to all those interested in financial stability matters (practitioners, policy-makers, students, academics), as well as to accounting and finance scholars.

Produktinformation

Utgivningsdatum2018-08-23
Mått152 x 229 x 21 mm
Vikt544 g
FormatHäftad
SpråkEngelska
SerieRoutledge Studies in Accounting
Antal sidor392
FörlagTaylor & Francis Ltd
ISBN9780367026547

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Part 1: An Introduction to How Regulations Affect Banks1. Why All Banks Cannot Be Governed and Managed in the Same WayAnna-Karin Stockenstrand2. Accounting and Control in Banks: A Literature ReviewJason Crawford, Shruti Kashyap, Fredrik Nilsson, Anna-Karin Stockenstrand, and Marcus TirménPart 2: A Regulatory Perspective3. Banks, Regulators, Market Actors, and ScrutinizersLars Engwall4. Regulating Transaction-based and Relationship-based Elements in Firm–Bank ExchangesMagnus Norberg and Anna-Karin Stockenstrand5. Transparency and Accountability in the European Financial Sector: The Markets in Financial Instruments Directive (MiFID) and BeyondShruti Kashyap6. Regulating Interest-free BankingKarin BrunssonPart 3: A Strategic Perspective7. The Impact of Changing Regulatory Environments on Bank Executives’ Strategy FormationAnnoch I. Hadjikhani, Andreas Pajuvirta and Peter Thilenius8. The Cooperative Split: Balancing External Regulation and the Cooperative Ideal in a Dutch BankMartijn van der Steen9. Controlling Bank’s IT in the Wake of Increasing Regulatory Demands: A Swedish PerspectiveJason Crawford10. Banks, Employees, and Competence in a Changing Swedish EconomySven Jungerhem and Mats LarssonPart 4: A Financial Accounting and Management Control Perspective11. Financial Reporting Issues and Their Connection to Strategy and Management Control Aspects in Swedish Banks 1998-2012Anna-Karin Stockenstrand12. Three Lines of Defense for Organizing Risk ManagementOlof Arwinge and Nils-Göran Olve13. One Regulation, Diverse BanksViktor Elliot and Mikael Cäker14. The Behavioral Impact of External and Internal Factors on SME Loan AssessmentsPeter ÖhmanPart 5: The Effects of Regulations15. Conclusions and ImplicationsFredrik Nilsson