Войти

Problems with the Measurement of Banking Services in a National Accounting Framework (Diewert E., Fixler D. Zieschang K.)

Bank Lending Bank Profitability Bank Systems

Abstract The paper considers some of the problems associated with the indirectly measured components of financial service outputs in the System of National Accounts (SNA), termed FISIM (Financial Intermediation Services Indirectly Measured). The paper utilizes a user cost and supplier benefit approach to the determination of the value of various financial services in the banking sector. The present paper also attempts to integrate the balance sheet accounts in the SNA with the usual flow accounts. An empirical example of various nominal output concepts that could be applied to the U.S. commercial banking sector is presented.
External link Download
Libref/ Diewert E., Fixler D. Zieschang K. (2012) “Problems with the Measurement of Banking Services in a National Accounting Framework”, UNSW Australian School of Business Research Paper No. 2012-25.
© Программирование — Александр Красильников, 2008
    Дизайн — переработанная версия стартовой страницы ГУ–ВШЭ.