I libri di Ca’ Foscari

Collana | I libri di Ca’ Foscari
Volume | Le discipline economiche e aziendali nei 150 anni di storia di Ca’ Foscari
Capitolo | Gli studi sulla banca

Gli studi sulla banca

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.


Open access

Pubblicato 23 Ottobre 2018 | Lingua: it

Keywords LoansCET1AccountingSolvencyLiquidity


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