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Value relevance of the fair value hierarchy of IFRS 7 in Europe : how reliable are mark-to-model fair values?

Bosch, Patrick - 2012

Persistent link: https://www.econbiz.de/10010223173

Pricing of fair value instruments reported under International Financial Reporting Standards 7 : South African setting

Hlatshwayo, Hopewell; Zulu, Mbalenhle - In: South African journal of economic and management sciences 22 (2019) 1, pp. 1-9

Persistent link: https://www.econbiz.de/10012177943

Fair value and corporate taxation : out through the door, back through the window?

Martins, António; Sá, Cristina; Taborda, Daniel - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 4, pp. 479-499

Persistent link: https://www.econbiz.de/10014369693

The impact of ESG scores on the value relevance of fair value hierarchy of financial instruments : evidence from European Banks

Di Martino, G.; Miglietta, F.; Potì, V. - In: Research in international business and finance 71 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10015062566

"Taking diversity into account" : real effects of accounting measurement on asset allocation

LeQuang, Gaëtan - 2018

Persistent link: https://www.econbiz.de/10012240505

Market reactions towards IFRS 9 pronouncements

Widmer, Severin Oliver - In: Three essays on capital market effects of accounting …, (pp. 9-50). 2017

income to other comprehensive income (OCI), as part of replacing IAS 39 by IFRS 9. Using event study methodology, I find that …

Persistent link: https://www.econbiz.de/10011774036

The market perception of own credit risk

Widmer, Severin Oliver; Fiechter, Peter - In: Three essays on capital market effects of accounting …, (pp. 51-90). 2017

, and risk relevance of OCR gains and losses on FVOL. Using a global sample of IFRS banks from 2006 to 2015, we find that …

Persistent link: https://www.econbiz.de/10011774039

Beyond IFRS: how firms benefit from industry-specific reporting guidance

Widmer, Severin Oliver; Halberkann, Jérôme - In: Three essays on capital market effects of accounting …, (pp. 91-142). 2017

This dissertation comprises three distinct chapters. The third chapter examines the capital market effects of standardized voluntary disclosure of industry-specific information in an ex-ante strong information environment, which is the European real estate sector. We compute three proxies...

Persistent link: https://www.econbiz.de/10011774042

Classification and measurement under IFRS 9 : a commentary and suggestions for future research

Kvaal, Erlend; Löw, Edgar; Novotny-Farkas, Zoltán; … - In: Accounting in Europe 21 (2024) 2, pp. 154-175

Persistent link: https://www.econbiz.de/10015048794

Including estimates of the future in today's financial statements

Barth, Mary E. - 2006

Persistent link: https://www.econbiz.de/10003376643

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