Risk management versus operational action: Basel II in a Swedish context
Tài liệu tham khảo
The American Accounting Association (AAA), 1977
Ball, 1982, Corporate financial reporting: a methodological review of empirical research, J. Acc. Res., 20, 161, 10.2307/2674681
Basak, 2001, Value-at-risk based risk management: optimal policies and asset prices, Rev. Finan. Stud., 14, 371, 10.1093/rfs/14.2.371
Basel Committee on Banking Supervision, 1996
Basel Committee on Banking Supervision, 1999
Basel Committee on Banking Supervision, 2001
Basel Committee on Banking Supervision, 2001
Basel Committee on Banking Supervision, 2004
Basel Committee on Banking Supervision, 2004
Basel Committee on Banking Supervision, 2006
Basel Committee on Banking Supervision, 2006
Bateson, 1972, A theory of play and fantasy, 177
Berger, 1966
Bhimani, 1993, Indeterminacy and the specificity of accounting change: Renault 1898–1938, Acc. Organ. Soc., 18, 1, 10.1016/0361-3682(93)90023-Y
Blejer, 2006, Economic growth and the stability and efficiency of the financial sector, J. Bank. Finan., 30, 3429, 10.1016/j.jbankfin.2006.06.001
Blum, 1999, Do capital adequacy requirement reduce risks in banking, J. Bank. Finan., 23, 755, 10.1016/S0378-4266(98)00113-7
Boyle, 2001
Bricker, 2003, The impact of accounting research on finance, Crit. Perspect. Acc., 14, 417, 10.1016/S1045-2354(02)00013-8
Briloff, 1993, Unaccountable accounting revisited, Crit. Perspect. Acc., 4, 301, 10.1006/cpac.1993.1018
Broadbent, J., Laughlin, R., 1994. Moving towards an accounting that will be enabling: accounting, Habermas and issues of gender. Seminar paper. Department of Accounting and Finance, University of Wollongong.
Bromwich, 2000, Costs and regulation in the U.K. telecommunications industry, Manage. Acc. Res., 11, 137, 10.1006/mare.1999.0124
Bryman, 2003
Calem, 2004, Risk-based capital requirements for mortgage loans, J. Bank. Finan., 28, 647, 10.1016/S0378-4266(03)00039-6
Canning, 1929
Carnegie, 1996, Critical and interpretative histories: insights into accounting's present and future through its past, J. Acc. Aud. Account., 9, 7, 10.1108/09513579610121956
Cerny, 1994, The infrastructure of the infrastructure? Toward embedded financial orthodoxy in the international political economy, 208
Chandler, 1977
Chandler, 1980, The United States, 9
Chua, 1986, Radical developments in accounting thought, Acc. Rev., 61, 601
Chua, 1996, Teaching and learning only the language of the numbers—monolingualism in a multilingual world, Crit. Perspect. Acc., 7, 129, 10.1006/cpac.1996.0019
Collins, 1985
Cooper, 1990, Explicating the logic of ABC, Manage. Acc., 58
Crockett, A., 2000. Marrying the micro- and macro-prudential dimensions of financial stability. The General Manager of the Bank of International Settlements. http://www.bis.org/review/rr000921b.pdf.
Danielsson, 2002, The emperor has no clothes: limits to risk modelling, J. Bank. Finan., 26, 1273, 10.1016/S0378-4266(02)00263-7
Danielsson, 2002, Incentives for effective risk management, J. Bank. Finan., 26, 1407, 10.1016/S0378-4266(02)00269-8
Danielsson, 2004, The impact of risk regulation on price dynamics, J. Bank. Finan., 28, 1069, 10.1016/S0378-4266(03)00113-4
Danielsson, 2005, Highwaymen or heroes: should hedge funds be regulated? A survey, J. Finan. Stab., 1, 522, 10.1016/j.jfs.2005.09.003
Danielsson, 2008, Equilibrium asset pricing with systematic risk, Econ. Theory, 35, 293, 10.1007/s00199-007-0238-3
Dent, 1991, Accounting and organizational cultures: a field study of the emergence of a new organizational reality, Acc. Organ. Soc., 16, 705, 10.1016/0361-3682(91)90021-6
Dunbar, 1999
Fleming, 1990, Characteristics of the work of leading authors in The Accounting Review, 1926–1945, J. Acc. Hist., 17, 5
Fleming, 1991, Tracing the evolution of research in The Accounting Review through its leading authors: the 1946–1965 period, J. Acc. Hist., 18, 26
Fleming, 2000, The dawning of the age of quantitative/empirical methods in accounting research: evidence from the leading authors of The Accounting Review, J. Acc. Hist., 27, 43
Flesher, 1986, Ivar Kreuger's contribution to U.S. financial reporting, Acc. Rev., 61, 421
Funnell, 1998, Accounting in the service of the holocaust, Crit. Perspect. Acc., 8, 435, 10.1006/cpac.1997.0164
Furfine, 2006, The costs and benefits of moral suasion: evidence from the rescue of Long-Term Capital Management, J. Business, 79, 593, 10.1086/499132
Glaser, 1967
Greenspan, 1998, Statement before the Committee on Banking and Financial Services, Fed. Res. Bull., 1046
Halkos, 2004, Efficiency measurement of Greek commercial banks with the use of financial ratios: a data envelopment analysis approach, Manage. Acc. Res., 15, 311, 10.1016/j.mar.2004.02.001
Hartley, 2004, Case study research, 323
Hedberg, 1978, Designing semi-confusing information systems for organizations in changing environments, Acc. Organ. Soc., 3, 47, 10.1016/0361-3682(78)90006-5
Heid, 2007, The cyclical effects of the Basel II capital requirements, J. Bank. Finan., 31, 3885, 10.1016/j.jbankfin.2007.03.004
Hirst, 1981, Accounting information and the evaluation of subordinate performance. An institutional approach, Acc. Rev., 56, 771
Hopwood, 1983, On trying to study accounting in the contexts in which it operates, Acc. Organ. Soc., 8, 287, 10.1016/0361-3682(83)90035-1
Jacobs, 1999
Jarrow, 2007, A critique of revised Basel II, J. Finan. Serv. Res., 32, 1, 10.1007/s10693-007-0006-3
Johnson, 1987
Jorion, 2000, Risk management lessons from Long-Term Capital Management, Eur. Finan. Manage., 12, 6
Jorion, 2002, How informative are value-at-risk disclosures, Acc. Rev., 77, 911, 10.2308/accr.2002.77.4.911
Jönsson, 1991, Role making for accounting while the state is watching, Acc. Organ. Soc., 16, 521, 10.1016/0361-3682(91)90040-L
Jönsson, 1995
Jönsson, 1996
Jönsson, 1998, Relate management accounting research to managerial work, Acc. Organ. Soc., 23, 411, 10.1016/S0361-3682(97)00018-4
Jönsson, 1977, Myths and wishful thinking as management tools, Stud. Manage. Sci., 5, 157
King, 2004, Using interviews in qualitative research, 11
Knights, 1993, Calculations of risk: towards an understanding of insurance as a moral and political technology., Acc. Organ. Soc., 7-8, 729, 10.1016/0361-3682(93)90050-G
Kvale, 1983, The qualitative research interview: a phenomenological and a hermeneutical mode of understanding, J. Phenomenol. Psychol., 14, 171, 10.1163/156916283X00090
Lee, 1995, Shaping the US academic accounting research profession: the American Accounting Association and social construction, Crit. Perspect. Acc., 6, 241, 10.1006/cpac.1995.1023
Lee, 2006, The war of the sidewardly mobile corporate financial report, Crit. Perspect. Acc., 17, 419, 10.1016/j.cpa.2004.09.001
McGoun, 1992, The CAPM: a Nobel failure, Crit. Perspect. Acc., 4, 155, 10.1006/cpac.1993.1010
McGoun, 1995, The history of risk measurement, Crit. Perspect. Acc., 6, 511, 10.1006/cpac.1995.1047
Merino, 1982, Disclosure regulation and public policy—a reappraisal, J. Acc. Pub. Pol., 1, 33, 10.1016/0278-4254(82)90005-9
Morris, 1999, Risk management with interdependent choice, Oxf. Rev. Econ. Pol., 15, 52, 10.1093/oxrep/15.3.52
Munro, 1995, Managing by ambiguity: an archaeology of the social in the absence of management accounting, Crit. Perspect. Acc., 6, 433, 10.1006/cpac.1995.1042
Pederzoli, 2005, Capital requirements and business cycle regimes: forward-looking modelling of default probabilities, J. Bank. Finan., 29, 3121, 10.1016/j.jbankfin.2005.01.004
Persuad, A., 2000. Sending the Herd of the Cliff Edge: The Disturbing Interaction Between Herding and Market-sensitive Risk Management Practices. Larosiére Prize Winning Essay, Institute for International Finance. http://www.erisk.com/news/features/persuad.pdf.
Peuro, 2004, Simulation based stress tests of banks’ regulatory capital adequacy, J. Bank. Finan., 28, 1801, 10.1016/j.jbankfin.2003.05.005
Porter, 1995
Power, 2004, Counting, control and calculation: reflections on measuring and management, Hum. Rel., 57, 765, 10.1177/0018726704044955
Puxty, 1987, Modes of regulation in advanced capitalism: locating accountancy in four countries, Acc. Organ. Soc., 12, 273, 10.1016/0361-3682(87)90041-9
Scapens, 1990, Researching management accounting practice: the role of case study methods, Br. Acc. Rev., 22, 259, 10.1016/0890-8389(90)90008-6
Shapin, 1984, Pomp and circumstance: Robert Boyle's literary technology, Soc. Stud. Sci., 14, 481, 10.1177/030631284014004001
Sikka, 1995, The mountains are there: accounting academics and bearings of intellectuals, J. Acc. Audit. Account., 8, 113, 10.1108/09513579510094723
Solomons, 1983, The political implications of accounting and accounting standard setting, Acc. Bus. Res., 13, 107, 10.1080/00014788.1983.9729739
Sterling, 1990, Positive accounting: an assessment, Abacus, 26, 97, 10.1111/j.1467-6281.1990.tb00249.x
Sterling, 1993, The subject matters of accounting, 123
Szegö, 2002, Measures of risk, J. Bank. Finan., 26, 1253, 10.1016/S0378-4266(02)00262-5
ter Bogt, 2003, Performance evaluation styles in governmental organizations: how do professional managers facilitate politicians’ work, Manage. Acc. Res., 14, 311, 10.1016/j.mar.2003.09.003
Thompson, 1967
Tinker, 1997, Dialectic of the value form: the social evolution of capital markets in the US, 28
Tinker, 2002, Beyond the Brilovian critique: traditional vs. organic intellectuals in critical accounting research, Acc. Publ. Int., 2, 68, 10.2308/api.2002.2.1.68
Tinker, 2002, Beyond the Brilovian critique: Abraham Briloff's lonely hearts club tribute band, Acc. Publ. Int., 2, 97, 10.2308/api.2002.2.1.97
Tomkins, 1983, The everyday accountant and researching his reality, Acc. Organ. Soc., 8, 361, 10.1016/0361-3682(83)90049-1
Townley, 2003, Performance measures and the rationalization of organizations, Organ. Stud., 25, 1045, 10.1177/01708406030247003
VanHoose, 2007, Theories of bank behaviour under capital regulation, J. Bank. Finan., 31, 3680, 10.1016/j.jbankfin.2007.01.015
Verrecchia, 1982, The use of mathematical models in financial accounting, J. Acc. Res., 20, 1, 10.2307/2674672
Wallander, 1999, Budgeting an unnecessary evil, Scand. J. Manage., 15, 405, 10.1016/S0956-5221(98)00032-3
Watts, 1986
West, 2003
Willmott, 1993, Losing one's reason: on the integrity of accounting academics, J. Acc. Audit. Account., 6, 98, 10.1108/09513579310036404
Young, 1996, Institutional thinking: the case of financial instruments, Acc. Organ. Soc., 21, 579, 10.1016/0361-3682(95)00031-3
Young, 2001, Risk(ing) metaphors, Crit. Perspect. Acc., 12, 607, 10.1006/cpac.2000.0455
Young, 2003, Constructing, persuading and silencing: the rhetoric of accounting standards, Acc. Organ. Soc., 28, 621, 10.1016/S0361-3682(02)00016-8
Young, 2006, Making up users, Acc. Organ. Soc., 31, 579, 10.1016/j.aos.2005.12.005