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- W2760888767 abstract "The crisis demonstrated that the role of the accounting standards applicable to fair valuation may be particularly important in the credit institution sector. The paper examines the influence exerted on the balance sheets of the Hungarian credit institutions by the fair valuation and the international and the Hungarian economic policy regulatory changes relating to valuation. We place special emphasis on examining whether the foreign-owned credit institution subsidiaries operating in Hungary and their parent banks responded differently to the challenges posed by the crisis. We elaborated a method for the measurement of the real involvement and using this we examine how the fair value involvement of the Hungarian credit institution sector has changed before, during and after the crisis. Generalising the problem, we found that the degree of the fair value involvement may represent an additional risk factor upon assessing the credit institutions’ operational efficiency and that the Hungarian subsidiaries followed a slightly different path than their parent banks." @default.
- W2760888767 created "2017-10-20" @default.
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- W2760888767 date "2017-09-01" @default.
- W2760888767 modified "2023-09-24" @default.
- W2760888767 title "Role and Measurement of Fair Valuation in the Hungarian Credit Institution Sector" @default.
- W2760888767 doi "https://doi.org/10.25201/fer.16.3.5173" @default.
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