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Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany

Bornemann, Sven; Kick, Thomas; Memmel, Christoph; … - 2010

Section 340f of the German Commercial Code allows banks to provision against the special risks inherent to the banking business by building hidden reserves. Beyond risk provisioning, these reserves are implicitly accepted as an earnings management device. By analyzing financial statements of...

Persistent link: https://www.econbiz.de/10010303921

The impact of earnings variability and regulatory measures on income smoothing: Evidence from panel regression

Malik, Amina; Aziz, Haroon; Din, Shahab Ud - In: Journal of Central Banking Theory and Practice 10 (2021) 1, pp. 183-201

This study investigates the impact of variability in earnings, stringent regulatory measures and the trend of extending loans while keeping in view deposit ratio on income smoothening practices for a sample of 20 commercial banks listed on the Pakistan Stock Exchange (PSX) from the year 2010 to...

Persistent link: https://www.econbiz.de/10014558453

R&D Accounting Discretion as an Income Smoothing Tool: An Empirical Analysis of German Listed Companies

Brettschneider, Carina - In: Junior Management Science (JUMS) 4 (2019) 2, pp. 151-172

Capitalization of development costs is compulsory according to IFRS if a set of criteria is fulfilled. However, this obligation is considered as a de facto right for capitalization since the criteria are quite subjective, allowing for a certain degree of flexibility. Hence, the question arises...

Persistent link: https://www.econbiz.de/10014528901

Threshold regression with endogeneity for short panels

Gørgens, Tue; Würtz, Allan H. - In: Econometrics 7 (2019) 2, pp. 1-8

This paper considers the estimation of dynamic threshold regression models with fixed effects using short panel data …

Persistent link: https://www.econbiz.de/10012696238

The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing

Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems … reduce the accrual anomaly, shareholder monitoring is not. Apart from offering evidence related to the cross …

Persistent link: https://www.econbiz.de/10010305701

QIS4 - Konzeption des Gesamtbilanzansatzes für Schaden-Unfallversicherer. Analyse und Beurteilung

Schradin, Heinrich R.; Ehrlich, Kathleen - 2009

Persistent link: https://www.econbiz.de/10010309063

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

Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? Empirical evidence based on US GAAP annual reports

Henselmann, Klaus; Scherr, Elisabeth - 2012

Most of the bankruptcy prediction models developed so far have in common that they are based on quantitative data or more precisely financial ratios. However, useful information can be lost when disregarding soft information. In this work, we develop an automated content analysis technique to...

Persistent link: https://www.econbiz.de/10010308947

Nonparametric identification and estimation with non-classical errors-in-variables

Evdokimov, Kirill S.; Zeleneev, Andrei - 2024

This paper considers nonparametric identification and estimation of the regression function when a covariate is mismeasured. The measurement error need not be classical. Employing the small measurement error approximation, we establish nonparametric identification under weak and...

Persistent link: https://www.econbiz.de/10014581847

Mapping the regional embeddedness of the NMP programme: Final report of the project "RTD-NMP-2014-Mapping"

Anciaux, David (contributor); Neves, Eurico (contributor); … - 2016

The aim of this study is to analyse how research and innovation activities, funded by the Nanosciences and Nanotechnologies, Materials, New Production Technologies (NMP) and the Industrial Biotechnology (B) themes in the Seventh Framework Programme for Research (FP7) (together: FP7 NMBP), are...

Persistent link: https://www.econbiz.de/10011476945