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Fair value accounting and earnings persistence : evidence from international banks
Yao, Daifei; Percy, Majella; Stewart, Jenny; Hu, Fang - In: Journal of international accounting research 17 (2018) 1, pp. 47-68
Persistent link: https://www.econbiz.de/10011913486
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Fair value accounting and management opportunism on earnings management in banking sector : first evidence
Tutino, Marco; Pompili, Marco - In: Corporate ownership & control : international … 15 (2017/2018) 2, pp. 59-69
Persistent link: https://www.econbiz.de/10011992959
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Corporate governance, legal systems and value relevance of fair value estimates : empirical evidence from the EU banking sector
Mechelli, Alessandro; Cimini, Riccardo - In: Spanish journal of finance & accounting : the official … 48 (2019) 2, pp. 203-223
Persistent link: https://www.econbiz.de/10012176427
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The impact of ESG scores on the value relevance of fair value hierarchy of financial instruments : evidence from European Banks
Di Martino, G.; Miglietta, F.; Potì, V. - In: Research in international business and finance 71 (2024), pp. 1-17
Persistent link: https://www.econbiz.de/10015062566
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"Taking diversity into account" : real effects of accounting measurement on asset allocation
LeQuang, Gaëtan - 2018
Persistent link: https://www.econbiz.de/10012240505
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Bank capital structure and financial innovation : antagonists or two sides of the same coin?
Sasso, Lorenzo - In: Journal of financial regulation 2 (2016) 2, pp. 225-263
Persistent link: https://www.econbiz.de/10011731784
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Market reactions towards IFRS 9 pronouncements
Widmer, Severin Oliver - In: Three essays on capital market effects of accounting …, (pp. 9-50). 2017
income to other comprehensive income (OCI), as part of replacing IAS 39 by IFRS 9. Using event study methodology, I find that …
Persistent link: https://www.econbiz.de/10011774036
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The market perception of own credit risk
Widmer, Severin Oliver; Fiechter, Peter - In: Three essays on capital market effects of accounting …, (pp. 51-90). 2017
, and risk relevance of OCR gains and losses on FVOL. Using a global sample of IFRS banks from 2006 to 2015, we find that …
Persistent link: https://www.econbiz.de/10011774039
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Beyond IFRS: how firms benefit from industry-specific reporting guidance
Widmer, Severin Oliver; Halberkann, Jérôme - In: Three essays on capital market effects of accounting …, (pp. 91-142). 2017
This dissertation comprises three distinct chapters. The third chapter examines the capital market effects of standardized voluntary disclosure of industry-specific information in an ex-ante strong information environment, which is the European real estate sector. We compute three proxies...
Persistent link: https://www.econbiz.de/10011774042
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The subprime crisis and the impact of accounting standards/fair value accounting : case of European and North African countires
Njima, Nadia Elouaer Ben; Zouari, Sonia Makni - In: African journal of accounting, auditing and finance : AJAAF 4 (2015) 4, pp. 273-293
Persistent link: https://www.econbiz.de/10011545443