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New York Fed: Report Highlights Challenges in Bank Regulation Posed by Accounting Discretion
July 23, 2025
NEW YORK, July 23 (TNSLrpt) -- The Federal Reserve Bank of New York published a staff report (No. 1155) titled 'Financial Stability Meets Reality,' authored by Nina Boyarchenko, Kinda Hachem, and Anya Kleymenova, exploring how accounting discretion complicates the effective regulation of banks. Released in June 2025, the paper bridges insights from economics, finance, and accounting to examine why theoretical models of bank regulation often fall short in practice and suggests direction . . .

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