Gli studi sulla banca

« capitolo precedente | capitolo successivo »

Iscriviti alla newsletter

Campo DC	Valore
dc.identifier	ECF_chapter_2062
dc.contributor.author	Biffis Paolo
dc.title	Gli studi sulla banca
dc.type	Capitolo
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.issued	2018-10-23
dc.identifier.uri	http://edizionicafoscari.it/it/edizioni4/libri/978-88-6969-259-8/gli-studi-sulla-banca/
dc.identifier.doi	10.30687/978-88-6969-255-0/012
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 Attribution 4.0 International Public License
dc.rights.uri	http://creativecommons.org/licenses/by/4.0/
item.fulltext	with fulltext
item.grantfulltext	open
dc.peer-review	no
dc.subject	Accounting
dc.subject	Accounting
dc.subject	CET1
dc.subject	CET1
dc.subject	Liquidity
dc.subject	Liquidity
dc.subject	Loans
dc.subject	Loans
dc.subject	Solvency
dc.subject	Solvency

Capitolo
open access

Gli studi sulla banca

Paolo Biffis Università Ca’ Foscari Venezia, Italia

VIEW PDF DOWNLOAD PDF

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.

Pubblicato

23 Ottobre 2018

Lingua

ISBN (PRINT)

978-88-6969-259-8

ISBN (EBOOK)

978-88-6969-255-0

Keywords: Liquidity • Loans • Accounting • Solvency • CET1

permalink: http://doi.org/10.30687/978-88-6969-255-0/012

Copyright: © 2018 Paolo Biffis. This is an open-access work distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction is permitted, provided that the original author(s) and the copyright owner(s) are credited and that the original publication is cited, in accordance with accepted academic practice. The license allows for commercial use. No use, distribution or reproduction is permitted which does not comply with these terms.

Citazioni verso questo capitolo

How to cite