John R. Page’s paper “Bank Accounting Practices and Current Financial System Uncertainty” has been accepted for publication in The CPA Journal. The paper, co-authored with Paul Hooper, retired professor of accounting at the University of Delaware and former visiting professor at Tulane University, explores some of the factors contributing to uncertainty on bank financial statements, in particular issues regarding the calculation of capital adequacy ratios. Page is an associate professor of accounting at Tulane University’s A. B. Freeman School of Business.
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