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 …

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 …

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 …

The loan impairment rules recently introduced by IFRS 9 require banks to estimate their future credit losses by using … not apply IFRS 9 around this cut-off. This pattern is consistent with a strategic use of the increased reporting … introduction of IFRS 9 will likely also be associated with real economic effects. …

how those choices will be altered by future regulation (IFRS 9 and Basel III). Potential problems arising from the …

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 …

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 …