The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The …

regulated market in Germany since 1.7.2005. The paper analyzes the enforcement disclosure quality between 2006 and 2008 by …

. We find that properly regulated banks voluntarily choose to maintain capital in excess of the minimum required. Central … banks in receivership stripping equity holders of firm value. These features of our model help explain both the capital …

. One key aspect of the informational predicate relates to the disclosure challenges associated with financial innovations … money center banks). The “intermediary depiction model” that the SEC has always used is inadequate in financial innovation …

Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act: The paper analyses the timing of …

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …

This paper aims to highlight the importance of banks’ Internal Corporate Governance (ICG), viewed as an operational … mitigation instrument, in a context where banks enjoy a high degree of organisational flexibility due to principle ….e. capital requirements) are, per se, not sufficient to ensure the stability of the banks (which underpins the soundness of the …

access foreign capital markets because (state-owned) domestic banks provide capital at low cost. Moreover, the additional …

reclassifying banks do not fully comply with the accompanying IFRS 7 requirements. These banks experience a significant increase in … 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 forgo the recognition of fair value losses and ultimately the …

regulators with the participation of a large sample of banks. We suggest that the lower impact on capital reported by the banks …