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The economic consequences of including fair value adjustments to shareholders' equity in regulatory capital calculations
Chircop, Justin; Novotny-Farkas, Zoltán - 2014 - First draft: April 10, 2014, This draft: September 18, 2014
We investigate the economic consequences of the implementation of a particular aspect of Basel III in the U.S. Specifically, the Basel III proposal and the corresponding U.S. rule (hereafter referred to as the removal of the AOCI filter) to make the inclusion of unrealized fair value gains and...
Persistent link: https://www.econbiz.de/10010429138
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Economic loan loss provision and expected loss
Hlawatsch, Stefan; Ostrowski, Sebastian - 2009
Persistent link: https://www.econbiz.de/10003840068
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Potential Effects of Fair Value Accounting on US Bank Regulatory Capital
Gup, Benton E. - 2015
For many years the regulatory capital of commercial banks in the United States has been based on the book value of assets and liabilities. That has changed with the implementation of Fair Value Measurements in FAS 157. Now banks and regulators must view capital from a Fair Value perspective....
Persistent link: https://www.econbiz.de/10013011597
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Moving toward the Expected Credit Loss Model under IFRS 9 : Capital Transitional Arrangement and Bank Systematic Risk
Dong, Minyue; Oberson, Romain - 2021
Banking Supervision, in response to the introduction of the International Financial Reporting Standard 9 (IFRS 9), which … related to regulatory constraints implied by the application of IFRS 9. We further find that banks that adopted the CTA (CTA … CTA policy under the mandatory application of IFRS 9 …
Persistent link: https://www.econbiz.de/10013224582
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Fair Value Accounting and Regulatory Capital Requirements
Yonetani, Tatsuya; Katsuo, Yuko - 2007
The authors describe an empirical study of fair value accounting, applying to data on Japanese banks the analytical methods of Barth, Landsman, and Wahlen. They also discuss a further study of regulatory risk in capital requirements associated with fair value accounting, focusing on banks with...
Persistent link: https://www.econbiz.de/10014222819
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Determinants of Goodwill Impairment : International Evidence
Glaum, Martin - 2015
This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is … where firms apply IFRS. We specifically investigate which role national enforcement systems play for firms' decisions …
Persistent link: https://www.econbiz.de/10013022446
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Analysts' forecast accuracy in Germany : the effect of different accounting principles and changes of accounting principles
Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: Business research 1 (2008) 1, pp. 26-53
This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to …
Persistent link: https://www.econbiz.de/10003716138
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Fair value accounting is the wrong scapegoat for this crisis
Véron, Nicolas (contributor) - 2008
The ongoing financial crisis has revived the longstanding debate about fair value accounting. This policy contribution by Nicolas Véron argues that in times of market disruption, no accounting standards could lead to consensual outcomes, and that fair value remains better than proposed...
Persistent link: https://www.econbiz.de/10003755001
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Steuerliche Wertansätze als zusätzliche Information für unternehmerische Entscheidungen? : eine Auswertung von IFRS-Abschlüssen der deutschen DAX-30- und der österreichischen ATX-U...
Kager, Rebekka; Schanz, Deborah; Niemann, Rainer - 2008
Steuerlehre die Durchführung empirischer Studien zur Ausübung von steuerlichen und IFRS-Wahlrechten möglich. Für den Bereich der … werden. Die IFRS fordern Anhangangaben in Zusammenhang mit latenten Steuern, die weit über das nach den nationalen … Verbindung mit den IFRS-Bilanzansätzen die Möglichkeit einer Herleitung von Steuerwerten, Steuernachzahlungen, Steuergutschriften …
Persistent link: https://www.econbiz.de/10003872114
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IAS 39 og konverterbar gæld
Fredslund Møller, Peder; Thinggaard, Frank - 2009
Persistent link: https://www.econbiz.de/10003910608