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Comparability and predictive ability of loan loss allowances: The role of accounting regulation versus bank supervision

Gebhardt, Günther; Novotny-Farkas, Zoltán - 2018

loss approach under International Financial Reporting Standards (IFRS) in the European Union (EU) affects the cross … loss allowances, we also examine the role of supervisors in determining financial statement effects around IFRS adoption … that the predictive ability of loan loss allowances improved following IFRS adoption. Finally, in supplemental analyses we …

Persistent link: https://www.econbiz.de/10011847881

Accounting for Financial Instruments in the Banking Industry

Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2002

Recent changes in accounting regulation for financial instruments (SFAS 133, IAS 39) have been heavily criticized by representatives from the banking industry. They argue for retaining a historical cost based mixed model where accounting for financial instruments depends on their designation to...

Persistent link: https://www.econbiz.de/10010316245

Compliance with German and International Accounting Standards in Germany : evidence from cash flow statements

Gebhardt, Günther; Heilmann, Aaron - 2008

Persistent link: https://www.econbiz.de/10003716004

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

Reflections on the revision of the IASB framework by EAA academics

Peasnell, Ken V.; Dean, Graeme W.; Gebhardt, Günther - In: Abacus : a journal of accounting, finance and business … 45 (2009) 4, pp. 518-527

Persistent link: https://www.econbiz.de/10003921478

Übungsaufgaben zur Bilanzierung nach IFRS und HGB

Busse von Colbe, Walther; Ordelheide, Dieter - 2010 - 11., vollst. überarb. Aufl.

Persistent link: https://www.econbiz.de/10003964851

Discussion of "Financial instruments in non-financial firms : what do we know?" by Günther Gebhardt (2012)

Harrington, Roger - In: Accounting and business research : a research quarterly … 42 (2012) 3, pp. 291-293

Persistent link: https://www.econbiz.de/10009573148

Financial instruments in non-financial firms : what do we know?

Gebhardt, Günther - In: Accounting and business research : a research quarterly … 42 (2012) 3, pp. 267-289

Persistent link: https://www.econbiz.de/10009573149

Mandatory IFRS adoption and accounting quality of European banks

Gebhardt, Günther; Novotny-Farkas, Zoltan - In: Journal of business finance & accounting : JBFA 38 (2011) 3/4, pp. 289-333

Persistent link: https://www.econbiz.de/10009159880