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A tale of two supervisors : compliance with risk disclosure regulation in the banking sector

Bischof, Jannis; Daske, Holger; Elfers, Ferdinand; … - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 498-536

Persistent link: https://www.econbiz.de/10013165399

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

securities laws (IFRS 7) and banking regulation (Pillar 3 of the Basel II Accord) but that different regulators start enforcing … adoption of Pillar 3 even if they already had to comply with the same requirements under IFRS 7. The effects are stronger if …

Persistent link: https://www.econbiz.de/10014504068

International financial reporting standards and experts' perceptions of disclosure quality

Daske, Holger; Gebhardt, Günther - In: Abacus : a journal of accounting, finance and business … 42 (2006) 3/4, pp. 461-498

Persistent link: https://www.econbiz.de/10003537505

International financial reporting standards and experts' perceptions of disclosure quality: discussion

Gallery, Natalie - In: Abacus : a journal of accounting, finance and business … 42 (2006) 3/4, pp. 499-502

Persistent link: https://www.econbiz.de/10003537508

Kapitalmarktbewertung und Fair-Value-Bilanzierung von Banken

Daske, Holger; Bischof, Jannis - In: Eigenkapital – Kapitalmarkt und Unternehmenssteuerung …, (pp. 27-43). 2012

Persistent link: https://www.econbiz.de/10009523322

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

Adopting a label : heterogeneity in the economic consequences around IAS/IFRS adoptions

Daske, Holger; Hail, Luzi; Leuz, Christian; Verdi, Rodrigo - In: Journal of accounting research 51 (2013) 3, pp. 495-547

Persistent link: https://www.econbiz.de/10009772431

Bischof, Jannis; Daske, Holger; Sextroh, Christoph - In: Journal of business finance & accounting : JBFA 41 (2014) 3/4, pp. 363-400

Persistent link: https://www.econbiz.de/10010378412

The IASB's discussion paper on the conceptual framework for financial reporting : a commentary and research review

Gordon, Elizabeth A.; Bischof, Jannis; Daske, Holger; … - In: Journal of international financial management and accounting 26 (2015) 1, pp. 72-110

Persistent link: https://www.econbiz.de/10011438267

Internationale Rechungslegung und Kapitalkosten : zum Stand der empirischen Rechnungswesenforschung

Daske, Holger - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 57 (2005) 5, pp. 455-473

Persistent link: https://www.econbiz.de/10003153394