Assessing the effectiveness of financial reporting harmonization for emerging market banks: The case of Banco Serfin

Alejandro Hazera, Salvador Marín Hernández, Kevin T. Stevens, Eliecer Campos Cárdenas and Henry Schwarzbach

Research in Accounting Regulation, 2011, vol. 23, issue 1, 1-19

Abstract: In the last decade there has been a proliferation of financial crises in emerging markets. To some extent, the suddenness and magnitude of some of these crises have been blamed on poor financial reporting standards for bank loan losses. As a result, prior to providing countries with “financial bailout” funds, international investors and international financial organizations have increasingly required that countries harmonize their bank financial reporting standards with international financial reporting standards.

Keywords: Bank accounting; Financial crisis; Emerging markets; Mexico (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:reacre:v:23:y:2011:i:1:p:1-19

DOI: 10.1016/j.racreg.2011.03.001

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