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Fair value accounting and financial stability

Enria, Andrea; Cappiello, Lorenzo; Dierick, Frank; … - 2004

simulation exercise is performed on how various external shocks affect the balance sheet of an average European bank under the … introduction of full fair value accounting could have a significant effect in terms of income volatility, procyclicality of bank …

Persistent link: https://www.econbiz.de/10011606165

Determinants for using visible reserves in German banks: an empirical study

Bornemann, Sven; Homölle, Susanne; Hubensack, Carsten; … - 2009

a large, unbalanced panel of German banks including 32,023 bank-year observations. We see an increase in the use of GBR …

Persistent link: https://www.econbiz.de/10010299259

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 determinants of bank's stability: A system GMM panel analysis

In: Cogent Business & Management 8 (2021) 1, pp. 1-18

This study was conducted to investigate the determinants of bank's stability in an emerging country. Data were … banking sector indicators such as equity-to-asset ratio, bank size, loans-to-assets ratio, revenue diversification on the … stability of bank. In addition, a possible finding deals with the positive influence of macroeconomic factors in the banking …

Persistent link: https://www.econbiz.de/10012657404

An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia

Sam, Choon-Yin; Tiong, Paul N. C. - In: Journal of Economics Library 2 (2015) 1, pp. 3-14

The corporate responsibility report demonstrates an organisation’s commitment to sustainability. Currently, not much is known about the quality of the assurance statements of the corporate responsibility reports of banks in Australia. This research study fills the gap in the literature by...

Persistent link: https://www.econbiz.de/10010494626

Country of origin and brand loyalty on cosmetic products among Universiti Utara Malaysia students

Azuizkulov, Doniyor - In: Atlantic Review of Economics 2 (2013)

The purpose of this study is to examine the effect of brand loyalty on the country of origin, in the context of cosmetic and skin-care products (i.e. makeup). The study also examines the students' demography on the relationship between brand reputation and purchase behavior. In this study, brand...

Persistent link: https://www.econbiz.de/10011536946

The relationship of corporate tax avoidance, cost of debt and institutional ownership: Evidence from Malaysia

Kholbadalov, Utkir - In: Atlantic Review of Economics 2 (2012)

The primary aims of this study are to identify whether there is any relationship between corporate tax avoidance and the cost of debt, and whether the level of institutional ownership moderates this relationship, with two hypotheses tests on sample of 110 listed firms in the main board of Bursa...

Persistent link: https://www.econbiz.de/10011536959

The influence of size on cost behaviour associated with tactical and operational flexibility

Argilés Bosch, Josep Maria; Blandón, Josep García - In: Estudios de Economía 38 (2011) 2, pp. 419-455

This paper contributes with an empirical analysis, using a sample of farms, on the influence of size on cost behaviour under operational and tactical flexibility. Results indicate that small farms behave advantageously with respect to biggest farms in situations of operational and tactical...

Persistent link: https://www.econbiz.de/10011538729

Consequences of financial reporting quality on corporate performance: Evidence at the international level

Martínez-Ferrero, Jennifer - In: Estudios de Economía 41 (2014) 1, pp. 49-88

This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies of FRQ: (i) earnings quality; (ii) conservatism; and (iii) accruals quality. Our purpose is to analyze the effect of a good FRQ on financial performance (FP) measured by the...

Persistent link: https://www.econbiz.de/10011538752

Model of accounting engineering in view of earnings management in Poland

Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 37-54

The article introduces the theoretical foundations of the author's original concept of accounting engineering. We assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising differences in economic events resultant from the use of...

Persistent link: https://www.econbiz.de/10011551374

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