(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that …

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 …

The main purpose of this article is to evaluate the effects of the three pillars of Basel II, i.e. bank regulation … concentration. Using a sample of 14,651 bank-year observations covering 54 countries over the period 1997-2009, we provide empirical …

stress tests, bank balance sheet projections, capital management, or evaluating the impact of securitizing parts of a bank …

mandatory for all banks was highly controversial. The regulators' view that such an inclusion would result in greater bank … of regulatory capital. Second, bank share prices reacted negatively (positively) to pronouncements that increased …

data and then discusses the implications of the findings for provisioning in stage 3 under IFRS 9. This analysis is … definition before the implementation of IFRS 9. Based on our results, we find significant asymmetries in the Czech banks … procyclically than their peers with lower credit risk. If this behaviour persists under IFRS 9 and banks do not change their …