Le discipline economiche e aziendali nei 150 anni di storia di Ca’ Foscari

Le discipline economiche e aziendali nei 150 anni di storia di Ca’ Foscari

  pdf


Views 3
Downloads 0

Language
it

ISBN (print)
978-88-6969-259-8

ISBN (ebook)
978-88-6969-255-0

Date of publication
23 Oct 2018

Share

Metadati

I libri di Ca’ Foscari

Gli studi sulla banca

Paolo Biffis
Università Ca’ Foscari Venezia, Italia
biffis@unive.it

DOI 10.30687/978-88-6969-255-0/012

Abstract

This paper looks at banking following the way of thinking of J.A. Schumpeter and F. Besta, and addresses two main points: a) the idea that ‘loans make deposits’, as opposed to the popular view that ‘deposits make loans’, and b) the poor quality of information on banking performance delivered by double-entry bookkeeping, following either the equity-centered accounting system (‘sistema patrimoniale’) or the Zappa’s profit-centered accounting system (‘sistema del reddito’). The most important problems of banking, indeed, are loan liquidity and solvency, which are difficult to evaluate from the balance sheet items, so that additional information is needed from outside the balance sheet to evaluate, for example, maturities and durations. This critical point implies that the risk taker is CET1 and not savers, as the Basel Committee stated.

Keywords
Loans. Solvency. Liquidity. CET1. Accounting.


Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License 

Table of contents
×
Campo DC Valore

dc.contributor.author

Biffis Paolo

dc.title

Gli studi sulla banca

dc.type

Book Chapter

dc.language.iso

it

dc.description.abstract

This paper looks at banking following the way of thinking of J.A. Schumpeter and F. Besta, and addresses two main points: a) the idea that ‘loans make deposits’, as opposed to the popular view that ‘deposits make loans’, and b) the poor quality of information on banking performance delivered by double-entry bookkeeping, following either the equity-centered accounting system (‘sistema patrimoniale’) or the Zappa’s profit-centered accounting system (‘sistema del reddito’). The most important problems of banking, indeed, are loan liquidity and solvency, which are difficult to evaluate from the balance sheet items, so that additional information is needed from outside the balance sheet to evaluate, for example, maturities and durations. This critical point implies that the risk taker is CET1 and not savers, as the Basel Committee stated.

dc.relation.ispartof

I libri di Ca’ Foscari

dc.relation.ispartof

1868-2018: storie di un ateneo

dc.publisher

Edizioni Ca’ Foscari - Digital Publishing

dc.date.issued

2018-10-23

dc.dateAccepted

None

dc.dateSubmitted

None

dc.identifier.uri

http://doi.org/10.14277/978-88-6969-255-0/012

dc.identifier.issn

2610-8917

dc.identifier.eissn

2610-9506

dc.identifier.isbn

978-88-6969-259-8

dc.identifier.eisbn

978-88-6969-255-0

dc.rights

Creative Commons 4.0 Attribution alone

dc.rights.uri

http://creativecommons.org/licenses/by/4.0/

item.fulltext

with fulltext

item.grantfulltext

open

dc.subject

Loans

dc.subject

Solvency

dc.subject

Liquidity

dc.subject

CET1

dc.subject

Accounting

Download

×