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How Does Financial Reporting Regulation Affect Firms’ Banking?

Breuer, Matthias - 2018

We examine the effects of financial reporting regulation on firms' banking. Exploiting discontinuous public disclosure and auditing requirements assigned to otherwise similar small and medium-sized private firms, we document that financial reporting regulation reduces firms' reliance on...

Persistent link: https://www.econbiz.de/10012937111

How does financial reporting regulation affect firms' banking?

Breuer, Matthias; Hombach, Katharina; Müller, … - In: The review of financial studies 31 (2018) 4, pp. 1265-1297

Persistent link: https://www.econbiz.de/10011925373

Bilanzanalyse-Kommentar nach IFRS : Bonitätsbeurteilung auf Basis internationaler Rechnungslegungsvorschriften

Eckes, Burkhard (contributor); Fentz, Volker (contributor) - 2009 - 2. Aufl. [mit FCh-Garantie: überarb. und erg.]

Persistent link: https://www.econbiz.de/10003826202

International Accounting Standards - die bessere Rechnungslegung?

Burger, Anton; Sterzenbach, Sven; Ulbrich, Philipp - In: Sparkasse : Manager-Magazin für die Sparkassen-Finanzgruppe 120 (2003) 3, pp. 128-135

Persistent link: https://www.econbiz.de/10001740199

The granting of loans by German banks to SMEs against the background of international financial reporting

Zuelch, Henning; Burghardt, Stephan - In: Journal of applied accounting research 11 (2010) 1, pp. 43-57

Persistent link: https://www.econbiz.de/10003991686

The Granting of Loans by German Banks to SMES Against the Back-Ground of International Financial Reporting

Burghardt, Stephan T. - 2010

an enterprise. It aims to argue that SMEs reporting according to IFRS can – in some cases – benefit from better credit … can be a motivation for SMEs to change the system of financial reporting from German-GAAP to IFRS. Surprisingly …, enterprises can in some cases even expect a “rating bonus” in the pricing of the credit, if they provide an IFRS statement instead …

Persistent link: https://www.econbiz.de/10013146298