The Value of Market Value Accounting for the Deposit Insurance System

Benston George J. Kaufman George G. . Risk and Solvency Regulation of Depository Institutions: Past Policies and Current Options. Monograph Series in Finance and Economics, 1988–1, Salomon Brothers Center for the Study of Financial Institutions, Graduate School of Business Administration, New York University.

Braunstein Yale White Lawrence J. . “Setting Technical Compatibility Standards: An Economic Analysis.” Antitrust Bulletin 30 (Summer 1985), pp. 337–355.

Dan Brumbaugh R. Jr. Thrifts under Siege: Restoring Order to American Banking. Cambridge, Mass: Ballinger, 1988.

Bryan Lowell L. Breaking up the Bank: Rethinking an Industry under Siege. Homewood, Ill.: Dow Jones-Irwin, 1988.

Cook Steven R. Mejias Ricardo . “Valuation: A Performance Tool and Rate Risk Measure.” Savings Institutions 108 (April 1987), pp. S60–S65.

Farrell Joseph Saloner Garth . “Standardization, Compatibility, and Innovation.” Rand Journal of Economics 16 (Spring 1985), pp. 70–83.

Federal Home Loan Bank Board. “Investment Portfolio Policy and Accounting Guidelines.” Federal Register 53 (June 21, 1988), pp. 23244–23250.

Federal Home Loan Bank Board. “Investment Portfolio Policy and Accounting Guidelines.” Federal Register 54 (June 1, 1989a), pp. 23457–23471.

Federal Home Loan Bank Board. “Regulatory Capital Requirements for Insured Institutions.” Federal Register 54 (July 3, 1989b), pp. 27885–27904.

Financial Accounting Standards Board. “Disclosures about Financial Investments.” Proposed Statement of Financial Accounting Standards, November 30, 1987.

Forer Henry D. “What is Securities ‘Trading’?” National Thrift News, August 1, 1988, p. 10.

Glenn David W. Kling Arnold . “Market-Value Accounting: A Practical Perspective.” Secondary Mortgage Markets 5 (Summer 1988), pp. 16–19.

Guttentag Jack M. Herring Richard J. . “Restructuring Depository Institutions.” Wharton Program in International Banking and Finance, University of Pennsylvania (1988).

Johnson Ramon E. Peterson Paul T. . “Current Value Accounting for S&Ls: A Needed Reform?” Journal of Accounting 157 (January 1984), pp. 80–85.

Kane Edward L. The Gathering Crisis in Federal Deposit Insurance. Cambridge, Mass.: MIT Press, 1985.

Kane Edward J. The S&L Insurance Mess: How Did It Happen? Washington, DC: Urban Institute Press. 1989.

Katz Michael L. Shapiro Carl . “Network Externalities, Competition, and Compatibility.” American Economic Review 75 (June 1985), pp. 424–440.

Simonson Donald G. Hempel George H. . “Historical Perspectives in Accounting for Financial Institutions' Performance.” In Federal Reserve Bank of Chicago, Banking System Risk: Charting a New Course. Chicago, 1989, pp. 504–14.

Smith Brian P. “Accounting Draft Forces Market Value Estimates.” Savings Institutions 109 (June 1988), pp. 128–129.

White Lawrence J. “Mark to Market Accounting is Vital to FSLIC and Valuable to Thrifts.” Outlook of the Federal Home Loan Bank System 4 (January/February 1988a), pp. 20–24.

White Lawrence J. “Litan's What Should Banks Do?: A Review Essay.” Rand Journal of Economics 19 (Summer 1988b), pp. 305–315.

White Lawrence J. “The Reform of Federal Deposit Insurance.” Journal of Economic Perspectives 3 (November 1989), pp. 11–29.