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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
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The Effects of the Financial Crisis on Cooperative Banks in Europe – A Critical Comparison –
Henselmann, Klaus; Ditter, Dominik; Lupp, Philipp - 2016
The financial crisis has highlighted the necessity of discussions on the adequacy of banking regulation and accounting standard-setting for financial institutions. We compare the development of several variables in this context between commercial banks, cooperative banks and savings banks from...
Persistent link: https://www.econbiz.de/10011655486
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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 …-country comparability and predictive ability of loan loss allowances. Given bank supervisors' keen interest in comparable and adequate loan … loss allowances, we also examine the role of supervisors in determining financial statement effects around IFRS adoption …
Persistent link: https://www.econbiz.de/10011847881
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A multi-factor model for the valuation and risk management of demand deposits
Dewachter, Hans; Lyrio, Marco; Maes, Konstantijn - 2006
balance data between December 1994 and June 2005 for a sample of Belgian bank retail savings deposits accounts. We find that …
Persistent link: https://www.econbiz.de/10011506605
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Systemes Comptables Dans Le Contexte De La Mondialisation
Hutanu, Loredana Oana - In: CES Working Papers 5 (2013) 3, pp. 388-397
La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...
Persistent link: https://www.econbiz.de/10012017086
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Review on tax research in accounting: Is the information given by U.S. GAAP income taxes also provided by IFRS?
Frey, Lisa; Engelhard, Lisa - 2017
IFRS standards and offer which we believe are interesting avenues for future research on the information on tax notes … provided by IFRS financial statements. …
Persistent link: https://www.econbiz.de/10011854266
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Modernisation of public sector financial reporting systems in Europe: Challenges and milestones
Svoboda, Michal - In: European Financial and Accounting Journal 11 (2016) 4, pp. 5-16
Many European countries have been carried out a modernization projects in public sector financial reporting since the last two decades. Consequence of a stronger demand for complex, reliable and relevant economic information on government is governments' efforts towards better accountability....
Persistent link: https://www.econbiz.de/10011937462
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The use of accounting policy options under IFRS in Europe: Do country, industry, and topic factors matter?
Eisenschmidt, Karsten; Krasodomska, Joanna - In: Contemporary Economics 15 (2021) 3, pp. 289-308
Reporting Standards (IFRS) has spread and they have become global standards for financial reporting. However, they are not used … unanimously all over the world. This paper focuses on differences in countries' approaches to IFRS. Our study aims to investigate … IFRS and run a logistic regression to identify potential factors that influence them. Our findings suggest that the factors …
Persistent link: https://www.econbiz.de/10014544489
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The impact of IFRS adoption on foreign direct investment in CIS
Sanjar, Sherkulov; Hasan, A K M Kamrul; Khajieva, Indira; … - In: Financial Internet Quarterly 18 (2022) 1, pp. 74-90
Exploring the relationship between International Financial Reporting Standards (IFRS) and Foreign Direct Investment … (FDI) inflows is the main objective of this paper. Although IFRS is identified as a determinant of FDI, a few studies have … examined the impact of IFRS on FDI inflows, and it is unexplored as to whether IFRS impacts CIS countries. This paper covers …
Persistent link: https://www.econbiz.de/10013466295
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The legitimacy of global accounting rules: a note on the challenges from path-dependence theory
Pittroff, Esther - In: Journal of Management and Governance 25 (2020) 2, pp. 379-396
This paper discusses the legitimacy of the convergence of accounting regulation from the view of path-dependence theory. It is argued here that legitimacy of converged accounting rules is almost impossible to achieve because of the path-dependent development of corporate governance systems,...
Persistent link: https://www.econbiz.de/10014503703