income to other comprehensive income (OCI), as part of replacing IAS 39 by IFRS 9. Using event study methodology, I find that …

recommendations (BPR) issued by the European Public Real Estate Association (EPRA). Our results show that EPRA NAV and EPRA NNNAV are … both relatively and incrementally value relevant. Further, our results show that firms’ increased (decreased) EPRA BPR … cost of capital. Lastly, we find that debt offering plans are positively associated with first-time adoption of EPRA BPR …

income to other comprehensive income (OCI), as part of replacing IAS 39 by IFRS 9. Using event study methodology, I find that … sample of IFRS banks from 2006 to 2015, we find that recognized OCR gains and losses are negatively related to stock returns … for the bank’s economic performance. In addition, OCR gains and losses are risk relevant, as indicated by the positive …

Financial Crisis. Using bid-ask spread as a proxy for information asymmetry, and controlling for bank size, profitability … information and discretion, played a significant role in bank failures in the Global Financial Crisis. We find that loan loss …