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A multi-factor model for the valuation and risk management of demand deposits

Dewachter, Hans; Lyrio, Marco; Maes, Konstantijn - 2006

How should we value and manage deposit accounts where deposits have a zero contractual maturity, but which, in practice, remain stable through time and are remunerated below market rates? Does the economic value of the deposit account differ from the face value and can we reliably measure it? To...

Persistent link: https://www.econbiz.de/10011506605

Bilanzierung von Unternehmenszusammenschlüssen nach US-GAAP

Kahlert, Holger; Seeger, Norbert - 2003

Persistent link: https://www.econbiz.de/10010298881

Nachwuchswissenschaftliche Impulse zur empirischen Rechnungslegungsforschung

Jödicke, Dirk (contributor) - 2019

Simulation der Auswirkungen der neuen Leasingregeln des IFRS 16 auf Abschlüsse zum 31.12.2018. Die dritte Arbeit zeigt auf, wie … overview over goodwill in DAX30 financial statements on 31.12.2018 andpoints out implications in case of goodwill impairments …. The second one simulates impacts of new leasing standard IFRS 16 on financial accounts on 31.12.2018. The third paper …

Persistent link: https://www.econbiz.de/10012653887

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 …

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

The Impact of IFRS Adoption on Audit Fees: Evidence from Jordan

Risheh, Khaled E. Abu; Al-Saeed, Mo'taz Amin - In: Journal of Accounting and Management Information … 13 (2014) 3, pp. 520-536

is the goodwill. The results indicate that the adoption of IFRS has significantly increased audit fees for Jordanian …This study aims to provide evidence of the impact of International Financial Reporting Standards (IFRS) adoption on … listed industrial companies in the IFRS-compliant period. Also, we find that the significantly positive coefficients on …

Persistent link: https://www.econbiz.de/10015195947

Constructing accounting uncertainity estimates variable

Serdarevic, Nino - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 62-75

revaluations. I draw special attention to recent IFRS convergences to US GAAP, especially in harmonizing with FAS 130 Reporting …

Persistent link: https://www.econbiz.de/10011551376

The Valuation of Employee Stock Options - How Good Is the Standard?

Raupach, Peter - 2003

This study contributes to the valuation of employee stock options (ESO) in two ways: First, a new pricing model is presented, admitting a major part of calculations to be solved in closed form. Designed with a focus on good replication of empirics, the model fits with publicly observable...

Persistent link: https://www.econbiz.de/10010316309

Unterschiedliche Bilanzierungsregeln in den USA und Europa: Welches ist die bessere Methode?

Schindler, Joachim; Schurbohm, Anne; Zimmermann, Jochen; … - In: ifo Schnelldienst 55 (2002) 14, pp. 3-16

Angesichts der aktuellen US-amerikanischen Bilanzskandale erscheint die Bilanzierung nach US-GAAP den europäischen …

Persistent link: https://www.econbiz.de/10011691910

Is Cash (the only) King? – Eine kritische Analyse der Aussagekraft von Kapitalflussrechnungen nach IAS 7

Pütter, Jonas - In: Junior Management Science (JUMS) 8 (2023) 1, pp. 219-236

Beeinflussbarkeit durch Bilanzpolitik zugesprochen und somit eine besondere Eignung als Maß des Unternehmenserfolgs. Im Rahmen dieser …

Persistent link: https://www.econbiz.de/10014528977

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