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Fair value reclassifications of financial assets during the financial crisis

Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2012

abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS … reclassifying banks do not fully comply with the accompanying IFRS 7 requirements. These banks experience a significant increase in … bid-ask spreads in the long run. -- Bank Regulation ; Fair Value Accounting ; Financial Crisis ; IAS 39 ; IFRS 7 …

Persistent link: https://www.econbiz.de/10009487337

Interpreting the European Union's IFRS Endorsement Criteria : The Case of IFRS 9

Bischof, Jannis - 2016

EU Regulation requires that any international accounting standards (IFRS) and interpretations (IFRIC) pronounced by the …. Then, the paper illustrates for the case of the new IFRS 9 standard on accounting for financial instruments how these …

Persistent link: https://www.econbiz.de/10012987702

Accounting for financial stability : lessons from the financial crisis and future challenges

Bischof, Jannis; Laux, Christian; Leuz, Christian - 2020

This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues for the link between accounting and financial stability. Our analysis suggests that, going into the financial crisis, banks' disclosures about relevant risk exposures were...

Persistent link: https://www.econbiz.de/10012241734

Accounting for financial stability : lessons from the financial crisis and future challenges

Bischof, Jannis; Laux, Christian; Leuz, Christian - 2018

This paper investigates what we can learn from the financial crisis about the link between accounting and financial stability. The picture that emerges ten years after the crisis is substantially different from the picture that dominated the accounting debate during and shortly after the crisis....

Persistent link: https://www.econbiz.de/10012011324

IFRS : Markets, Practice, and Politics

Becker, Kirstin; Bischof, Jannis; Daske, Holger - 2021

the global use of International Financial Reporting Standards (IFRS). We start with a conceptual discussion of expected … are ambiguous. Our first main section discusses the characteristics of an “ideal” IFRS experiment that would allow to draw … causal inferences on the effects of IFRS adoption. We offer a comprehensive overview of research on the impact of IFRS on …

Persistent link: https://www.econbiz.de/10013226970

Does greater transparency discipline the loan loss provisioning of privately held banks?

Bischof, Jannis; Foos, Daniel; Riepe, Jan - 2020

We investigate the relationship between the transparency of loan loss provision disclosures and the provisioning practices of privately held banks. We study a unique change in disclosure regulation under German banking law which introduces mandatory disclosures of loan loss provisions. Using...

Persistent link: https://www.econbiz.de/10012254874

Accounting for financial stability: Lessons from the financial crisis and future challenges

Bischof, Jannis; Laux, Christian; Leuz, Christian - 2020

Persistent link: https://www.econbiz.de/10012290508

Fair value reclassifications of financial assets during the financial crisis

Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2012

Persistent link: https://www.econbiz.de/10010281555

Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity : Evidence from the EU Bank Stress Tests

Bischof, Jannis - 2013

We use the EU stress tests and the Eurozone sovereign debt crisis to study the consequences of supervisory disclosure of banks' sovereign risk exposures. We test the idea that a mandatory one-time disclosure induces an increase in voluntary disclosures about sovereign risk in the following...

Persistent link: https://www.econbiz.de/10013076556

Asset Reclassifications and Bank Recapitalization during the Financial Crisis

Bischof, Jannis - 2019

EU politicians pressured the IASB to change the accounting rules for financial assets at the peak of the financial crisis in October 2008. The new rules enabled banks to forgo the recognition of unrealized fair value losses through reclassifications. This paper puts the ensuing regulatory relief...

Persistent link: https://www.econbiz.de/10012906062