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Fair value reclassifications of financial assets during the financial crisis
Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2012
At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that banks use the reclassification option to...
Persistent link: https://www.econbiz.de/10010281555
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Disclosure, transparency, and market discipline
Freixas, Xavier; Laux, Christian - 2011
think about information as well as market discipline and discuss policy implications and proposals for regulation. …
Persistent link: https://www.econbiz.de/10010308575
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Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord
Lim, Chu Yeong; Yong, Kevin Ow - In: China Journal of Accounting Research 10 (2017) 1, pp. 9-32
We examine the effects of the revised Basel II rules on bank managers' discretionary behavior, specifically income smoothing and loan loss provisioning. As the revised rules exert greater regulatory pressure on corporate than retail banking, we predict corporate bank managers to reduce...
Persistent link: https://www.econbiz.de/10011937029
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The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity
Granja, João; Leuz, Christian - 2020
An important question in banking is how strict supervision affects bank lending and in turn local business activity. Supervisors forcing banks to recognize losses could choke off lending and amplify local economic woes. But stricter supervision could also change how banks assess and manage...
Persistent link: https://www.econbiz.de/10012655958
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Reporting Regulation and Corporate Innovation
Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2020
We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … discourages innovative activities. Our evidence suggests that reporting regulation has significant real effects by imposing … firms in a given industry. Thus, financial reporting regulation has important aggregate and distributional effects on …
Persistent link: https://www.econbiz.de/10012655962
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Reporting regulation and corporate innovation
Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2021
We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … discourages innovative activities. Our evidence suggests that reporting regulation has significant real effects by imposing … firms in a given industry. Thus, financial reporting regulation has important aggregate and distributional effects on …
Persistent link: https://www.econbiz.de/10012705621
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Uneven regulation and economic reallocation: Evidence from transparency regulation
Breuer, Matthias; Breuer, Patricia - 2022
We investigate the impact of uneven transparency regulation across countries and industries on the location of economic … transparency regulation is negatively associated with the focal industry's economic activity in terms of inputs (e.g., employment …' transparency regulation is positively associated with the focal industry's economic activity. Our evidence suggests uneven …
Persistent link: https://www.econbiz.de/10013462156
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Finanzkrise: die Rolle der Rechnungslegung
Gassen, Joachim - In: Vierteljahrshefte zur Wirtschaftsforschung 78 (2009) 1, pp. 83-95
Eine der wesentlichen Gründe für das Entstehen und den Verlauf der Finanzkrise dürfte in der Intransparenz moderner Kapitalmärkte liegen. Diese Intransparenz begünstigt einerseits das Entstehen von spekulativen Blasen. Andererseits ist die mangelnde Transparenz wohl wesentlich für die...
Persistent link: https://www.econbiz.de/10010377867
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Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten - 2012
understanding of these effects. Based on the explicitly stated objectives of the EU's so-called 'IAS Regulation', we distinguish … the effectiveness of the IAS Regulation. We provide specific guidance for future research in this field. …
Persistent link: https://www.econbiz.de/10010281486
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Does legality matter? The case of tax avoidance and evasion
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2015
Previous research argues that law expresses social values and could, therefore, influence individual behavior independently of enforcement and penalization. Using three laboratory experiments on tax avoidance and evasion, we study how legality affects individuals' decisions. We find that,...
Persistent link: https://www.econbiz.de/10011307520