Views on improving the integrity of global capital markets
Banks
Analyzing Banks’ Credit Risk: Expectations for New Accounting Guidance
Revised accounting guidance is now available under US GAAP and IFRS for analyzing and comparing the credit risk of banks. The question is whether the new models will actually help investors.
Disrupting the Disruption: Will Bitcoin be Hijacked by Wall Street?
Is the blockchain to the financial industry what Uber is to the taxi industry, Tesla to the car industry, or Apple to the watch industry? Is it disruptive or sustaining?
OCI Study: Understanding Bank Performance, Risk Through “Forgotten” Income Statement
With banks’ earnings season in full swing and the looming threat of rising interest rates, a critical question remains: How effectively are investors monitoring bank performance and risk?
A Fuller View: Information to Assess Derivatives Credit-Risk Exposures in Banks
Assessing derivatives exposures can be challenging because of incomparable, incomplete, and fragmented disclosures within financial reports.