Workshop 'Accounting, risk management and prudential regulation'

Basel, 11-12 November 2005



Programme

Note: Final versions of the workshop papers will be released as BIS Working Papers at a later date.



Friday, 11 November 2005
Welcoming remarks by Malcolm Knight, General Manager, BIS (PDF, 3 pages, 20 kb)
  
Session 1: Chairperson: William White, BIS
Paper 1:Including estimates of the future in today's financial statements, BIS Working Papers No. 208

by Mary Barth, Professor of Accounting, Stanford University

  • Presentation (PDF, 12 pages, 101 kb)
    • Discussants:Russell Picot, Group Chief Accounting Officer, HSBC Holdings London

  • Presentation (PDF, 16 pages, 48 kb)
    •  Arnold Schilder, Executive Director of Supervision, Netherlands Bank

  • Presentation (PDF, 8 pages, 56 kb)
    •  

    Thoughts on the Conceptual Framework     by W P McCrossan, International Actuarial Association (PDF, 19 pages, 68 kb)
      
    Paper 2:Fair value accounting for financial instruments: some implications for bank regulation, BIS Working Papers No. 209

    by Wayne Landsman, Professor of Accounting, University of North Carolina

  • Presentation (PDF, 33 pages, 112 kb)
    • Discussant:James O'Brien, Senior Economist, Division of Research and Statistics, Board of Governors of the Federal Reserve System

  • Comments (PDF, 12 pages, 47 kb)
    •   
    Session 2:Chairperson: Sylvie Mathérat, French Banking Commission
    Paper 3:Institution-specific value, BIS Working Papers No. 210

    by Ken Peasnell, Professor of Accounting and Finance, Lancaster University Management School

  • Presentation (PDF, 34 pages, 142 kb)
    • Discussants:Philip Lowe, Assistant Governor, Financial System, Reserve Bank of Australia

  • Presentation (PDF, 12 pages, 102 kb)
    •  David Andrews, Director, Fitch Ratings Ltd

  • Comments (PDF, 8 pages, 23 kb)
    •   
    Paper 4:Do accounting changes affect the economic behaviour of financial firms?, BIS Working Papers No. 211

    by Anne Beatty, Professor of Accounting, Ohio State University

  • Presentation (PDF, 23 pages, 364 kb)
    • Discussants:Patricia Jackson, Ernst and Young, London

  • Presentation (PDF, 16 pages, 40 kb)
    •  Gerard Gil, Group Chief Accountant, BNP Paribas

  • Presentation (Powerpoint, 9 pages, 99 kb)
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    Saturday, 12 November 2005
      
    Session 3:Chairperson: José Maria Roldán, Banco de España
    Paper 5:Risk and liquidity in a system context, BIS Working Papers No. 212

    by Hyun Shin, Professor of Finance, London School of Economics

  • Presentation (PDF, 27 pages, 119 kb)
    • Discussants:Mauro Grande, Director, Financial Stability and Supervision, European Central Bank

  • Comments (PDF, 3 pages, 23 kb)
    •  Richard Herring, Professor of Finance, Wharton University of Pennsylvania

  • Presentation (PDF, 30 pages, 578 kb)
    •   
    Paper 6:Risk in financial reporting: status, challenges and suggested directions, BIS Working Papers No. 213

    by Claudio Borio, Head of Research and Policy Analysis and Kostas Tsatsaronis, Head of Financial Institutions and Infrastructure, Bank for International Settlements

  • Presentation (PDF, 16 pages, 192 kb)
    • Discussants:Gerald Edwards, Jr, Financial Stability Forum

  • Presentation (PDF, 8 pages, 227 kb)
    •  Philippe Jorion, Professor of Finance, University of California – Irvine

  • Presentation (PDF, 18 pages, 127 kb)
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