Banks' use of accounting discretion and regulatory intervention : the case of European banks' impairments on Greek government bonds
Year of publication: |
June 2017
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Authors: | Bierey, Martin ; Schmidt, Martin |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 52.2017, 2, p. 122-141
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Subject: | Fair value | Financial institutions | Impairment losses | International financial reporting standards | Regulatory forbearance | IFRS | Bankenregulierung | Bank regulation | Bank | EU-Staaten | EU countries | Fair-Value-Bilanzierung | Fair value accounting | Griechenland | Greece | Regulierung | Regulation |
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