If the accounting and regulations reflected what was actually happening (mark-to-market) instead of some accounting non-sense (book-value), then the performance of the bankers would be reported accordingly.

The accountants don’t just review. As i mentioned, they established the accounting rules for the financial statements - which incentives are measured against.

The accounting is so far off that financial analysts spend a significant amount of time un-doing the obsfuscation the accounting does. And if they can’t see it, stuff like SVB happens