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Bank stress testing under different balance sheet assumptions

Busch, Ramona; Drescher, Christian; Memmel, Christoph - 2017

Using unique supervisory survey data on the impact of a hypothetical interest rate shock on German banks, we analyse price and quantity effects on banks' net interest margin components under different balance sheet assumptions. In the first year, the cross-sectional variation of banks' simulated...

Persistent link: https://www.econbiz.de/10011632218

Carbon emission statements : balance sheets and flow statements

Reichelstein, Stefan - 2023

Current corporate disclosures regarding carbon emissions lack generally accepted accounting rules. The carbon accrual … accounting system described here takes the rules of historical cost accounting for operating assets as a template for generating …

Persistent link: https://www.econbiz.de/10014472295

Balance sheet smoothing

Witter, Tobias; Sellhorn, Thorsten; Müller, Jens; … - 2022 - This version: 29 November 2022

We investigate how managers smooth volatility in balance sheets, using the pension accounting change IAS 19R as a shock …-sectional predictors of smoothing activities. Overall, we provide evidence consistent with a vast body of pension accounting literature … mandate in (pension) accounting on managerial decision-making. …

Persistent link: https://www.econbiz.de/10014088356

Accounting for stock-based compensation : an extended clean surplus relation

Hess, Dieter - 2001

already known accounting information. …

Persistent link: https://www.econbiz.de/10013428422

Towards accountability in machine learning applications : a system-testing approach

Wan, Wayne Xinwei; Lindenthal, Thies - 2022

A rapidly expanding universe of technology-focused startups is trying to change and improve the way real estate markets operate. The undisputed predictive power of machine learning (ML) models often plays a crucial role in the ‘disruption’ of traditional processes. However, an accountability...

Persistent link: https://www.econbiz.de/10012816359

Corporate carbon reporting : improving transparency and accountability

Comello, Stephen; Reichelstein, Julia; Reichelstein, Stefan - 2023

Numerous multinational firms have recently pledged to reduce their greenhouse gas emissions to a net-zero position by the year 2050. These pledges currently lack a unified measurement and reporting structure, leaving the public unsure about the extent of the corporate commitments. Here, we...

Persistent link: https://www.econbiz.de/10014322491