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The Cross-Country Comparability of IFRS Earnings and Book Values : Evidence from France and Germany
Liao, Qing - 2012
accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of … financial information across EU Member States. While some expect IFRS reporting to increase the comparability of financial … information across the EU, others argue that comparability is unlikely because IFRS implementation will vary conditional on …
Persistent link: https://www.econbiz.de/10013112946
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Amortisation Versus Impairment of Goodwill and Accounting Quality
Georgakopoulos, Georgios - 2012
(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that …
Persistent link: https://www.econbiz.de/10013112987
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Legitimacy to Develop Fair Value Measurement Standards : The Case of the IVSC Discussion Paper – Determination of Fair Value of Intangible Assets for IFRS Reporting Purposes
Deaconu, Adela - 2009
This research studies, through a content analysis of the comment letters to the IVSC's project on intangible assets fair value determination, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At...
Persistent link: https://www.econbiz.de/10013157452
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Fair Value Accounting and Financial Contagion : An Analysis of Marking Up
Tang, Chao - 2019
This paper examines how fair value accounting can create financial contagion among banks and therefore increase bank regulators' costs of protecting insured depositors. Prior research mainly focuses on the economic consequences of marking down, whereas I contribute to the literature by providing...
Persistent link: https://www.econbiz.de/10012890042
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Value Relevance of Life Insurers' Embedded Value Disclosure and Implications for IFRS 4 Phase II
Gerstner, Tobias - 2015
predict the capital market effects of the new insurance accounting standard IFRS 4 Phase II, which will be introduced in 2018 … EV framework is limited and even decreasing since 2009. The current IFRS framework seem to have more explanatory power … for insurers' stock prices and returns in the current economic environment which casts doubt about benefits of IFRS 4 …
Persistent link: https://www.econbiz.de/10013019830
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Moving toward the Expected Credit Loss Model under IFRS 9 : Capital Transitional Arrangement and Bank Systematic Risk
Dong, Minyue; Oberson, Romain - 2021
Banking Supervision, in response to the introduction of the International Financial Reporting Standard 9 (IFRS 9), which … related to regulatory constraints implied by the application of IFRS 9. We further find that banks that adopted the CTA (CTA … CTA policy under the mandatory application of IFRS 9 …
Persistent link: https://www.econbiz.de/10013224582
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Fair Value Accounting : Villain or Innocent Victim - Exploring the Links Between Fair Value Accounting, Bank Regulatory Capital and the Recent Financial Crisis
Shaffer, Sanders - 2010
There is a popular belief that the confluence of bank capital rules and fair value accounting helped trigger the recent financial crisis. The claim is that questionable valuations of long term investments based on prices obtained from illiquid markets created a pro-cyclical effect whereby mark...
Persistent link: https://www.econbiz.de/10013148531
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Investment and Contagion Tradeoffs Between Fair Value and Historical Cost Accounting
Acharya, Viral V.; Mukherjee, Saptarshi; Sundaram, … - 2022
We examine the effects of fair-value accounting (FVA) and historical-cost accounting (HCA) regimes on the ex-ante financing of projects by external investors. We formulate a model highlighting the relative merits and demerits of each accounting regime, in particular the sub-optimal continuations...
Persistent link: https://www.econbiz.de/10013306668
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Is Goodwill Capitalisation Value Relevant? Some UK Evidence
Qureshi, Maqsood - 2017
(IFRS 3). The purpose of this study is to examine the association between purchased goodwill and market value of the firm by …
Persistent link: https://www.econbiz.de/10012970739
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Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?
Dudycz, Tadeusz - 2020
A strong trend towards the implementation and use of International Financial Reporting Standards (IFRS) changes the …
Persistent link: https://www.econbiz.de/10012851998