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The effects of mandatory IFRS adoption and conditional conservatism on European bank values
Manganaris, Panayotis; Spathis, Charalambos T.; … - In: Journal of international accounting auditing & taxation 24 (2015), pp. 72-81
Persistent link: https://www.econbiz.de/10011284238
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How institutional factors andIFRS affect the value relevance of conservative and non-conservative banks
Manganaris, Panayotis; Spathis, Charalambos T.; … - In: Journal of applied accounting research 17 (2016) 2, pp. 211-236
Persistent link: https://www.econbiz.de/10011570587
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(IR) relevance of goodwill impairment : the case of European banking (2005-2015)
Pallarés Sanchidrián, Jorge; Pérez García, Javier; … - In: Journal of banking regulation 22 (2021) 1, pp. 24-38
Persistent link: https://www.econbiz.de/10012487292
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Bilanzbewertung und das Investitionsverhalten der Banken
Burkhardt, Katrin - 1996
Persistent link: https://www.econbiz.de/10000938694
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Financial reporting, supplemental disclosures, and bank share prices
Beaver, William H. (contributor) - In: Journal of accounting research 27 (1989) 2, pp. 157-178
Persistent link: https://www.econbiz.de/10001082169
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Reliability of banks' fair value disclosure for loans
Nissim, Doron - In: Review of quantitative finance and accounting 20 (2003) 4, pp. 355-384
Persistent link: https://www.econbiz.de/10001773914
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Potential Effects of Fair Value Accounting on US Bank Regulatory Capital
Gup, Benton E. - 2012
For many years the regulatory capital of commercial banks in the United States has been based on the book value of assets and liabilities. That has changed with the implementation of Fair Value Measurements in FAS 157. Now banks and regulators must view capital from a Fair Value perspective....
Persistent link: https://www.econbiz.de/10013115849
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Potential Effects of Fair Value Accounting on US Bank Regulatory Capital
Gup, Benton E. - 2015
For many years the regulatory capital of commercial banks in the United States has been based on the book value of assets and liabilities. That has changed with the implementation of Fair Value Measurements in FAS 157. Now banks and regulators must view capital from a Fair Value perspective....
Persistent link: https://www.econbiz.de/10013011597
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Debtholder monitoring incentives and bank earnings opacity
Danisewicz, Piotr; McGowan, Danny; Onali, Enrico; … - In: Journal of financial and quantitative analysis : JFQA 56 (2021) 4, pp. 1408-1445
Persistent link: https://www.econbiz.de/10012523337
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Back on the balance sheet : the tax effects of contingent claims in commercial banking
Reagle, Derrick - In: Review of financial economics : RFE 15 (2006) 1, pp. 19-27
Persistent link: https://www.econbiz.de/10003277986