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Gebhardt, Günther; Strampelli, Stefano - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 57 (2005) 6, pp. 507-527

Persistent link: https://www.econbiz.de/10003229914

Mandatory IFRS Adoption and Accounting Quality of European Banks

Gebhardt, Günther - 2010

This paper examines the implications of mandatory IFRS adoption on the accounting quality of banks in twelve EU … mandatory IFRS adoption …

Persistent link: https://www.econbiz.de/10013134789

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

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

Empfehlungen zur Gestaltung informativer Kapitalflußrechnungen nach internationalen Grundsätzen

Gebhardt, Günther - In: Betriebs-Berater : BB 54 (1999) 25, pp. 1314-1321

Persistent link: https://www.econbiz.de/10001389781

Grundzüge der Bilanzierung von Financial Instruments und von Absicherungszusammenhängen nach IAS 39

Gebhardt, Günther; Naumann, Thomas K. - In: Der Betrieb 52 (1999) 29, pp. 1461-1469

Persistent link: https://www.econbiz.de/10001390338

Impairments of Greek government bonds under IAS 39 and IFRS 9 : study for the ECON Comitee

Gebhardt, Günther - Europäisches Parlament / Generaldirektion Interne … - 2015

IFRS 9 introduces new impairment rules responding to the G20 critique that IAS 39 results in the delayed and … credit rating declined sharply, this study highlights the discretion that preparers have when estimating impairments. IFRS 9 …

Persistent link: https://www.econbiz.de/10011436715

Übungsaufgaben zur Bilanzierung nach IAS/IFRS und HGB

Busse von Colbe, Walther; Ordelheide, Dieter - 2005 - 10., vollst. überarb. Aufl.

Persistent link: https://www.econbiz.de/10010421965

Management und Abbildung von Liquidität und Liquiditätsrisiken : Arbeitskreis "Finanzierungsrechnung" der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V.

Gebhardt, Günther (ed.); Mansch, Helmut (ed.) - Schmalenbach-Gesellschaft für Betriebswirtschaft / … - 2019

Persistent link: https://www.econbiz.de/10012205798

Impairments of Greek government bonds under IAS 39 and IFRS 9 : a case study

Gebhardt, Günther - In: Accounting in Europe 13 (2016) 2, pp. 169-196

Persistent link: https://www.econbiz.de/10012154533