Similar Search Results

Impairments of Greek government bonds under IAS 39 and IFRS 9 : a case study

Gebhardt, Günther - In: Accounting in Europe 13 (2016) 2, pp. 169-196

Persistent link: https://www.econbiz.de/10012154533

Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests

BISCHOF, JANNIS; DASKE, HOLGER; SEXTROH, CHRISTOPH J. - In: Journal of Accounting Research 58 (2020) 3, pp. 589-642

Persistent link: https://www.econbiz.de/10012190222

A Tale of Two Supervisors : Compliance with Risk Disclosure Regulation in the Banking Sector*

Bischof, Jannis; Daske, Holger; Elfers, Ferdinand; … - In: Contemporary Accounting Research 39 (2021) 1, pp. 498-536

Persistent link: https://www.econbiz.de/10012634093

Interpreting the European Union's IFRS endorsement criteria : the case of IFRS 9

Bischof, Jannis; Daske, Holger - In: Accounting in Europe 13 (2016) 2, pp. 129-168

Persistent link: https://www.econbiz.de/10012154530

Bischof, Jannis; Daske, Holger; Sextroh, Christoph - In: Journal of Business Finance & Accounting 41 (2014) 3-4, pp. 363-400

We use a sample of conference calls and analyst research reports from international banks to examine how financial analysts request and communicate fair value-related information in their valuation process. We find that analysts devote considerable attention to fair value-related topics. Most of...

Persistent link: https://www.econbiz.de/10010946330