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The Bank for the Accounts of Companies Harmonized (BACH) database

Tarta, Alina (contributor); … - BACH Working Group - 2015

The Bank for the Accounts of Companies Harmonized (BACH) is a free-of-charge database containing the aggregated accounting data of non-financial incorporated enterprises for, so far, 11 European countries. While the individual accounts feeding the database were originally prepared in line with...

Persistent link: https://www.econbiz.de/10011664043

IFRS 7 and Risk Disclosure Policies : A Cross-Sectional Analysis of Italian Listed Banks

Pucci, Sabrina - 2013

and compliance of the information referring to risk in the “Notes” with the requirements of IFRS 7. In order to … investigate the effectiveness of “IFRS 7, Financial Instruments”, the research has been conducted considering Annual Report of a … three-year period should reveal the performance of IFRS 7 in fostering market discipline by pressing banks to disclose more …

Persistent link: https://www.econbiz.de/10013075207

Repo and reverse repo activity of European banks : market activity, accounting and disclosure

Löw, Edgar; Riegel, Annika Patricia Michelle - 2020

deals with the disclosure requirements of IFRS 7 in the European banking industry so far.How disproportionate the attention … troubled situation would have been disclosed honestly in the first place.As the mandatory requirements of IFRS 7 should ensure … from repos is disclosed, the first step is to review, if the mandatory requirements are fulfilled. 38 IFRS 7 criteria were …

Persistent link: https://www.econbiz.de/10012436674

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

Usefulness of Fair Values for Predicting Banks’ Future Earnings : Evidence from Other Comprehensive Income and Its Components

Bratten, Brian - 2016

This paper examines whether fair value adjustments included in other comprehensive income (OCI) can predict future performance in banks. We also examine whether the reliability of these fair value estimates affects their predictive value. Using a sample of bank holding companies, we find that...

Persistent link: https://www.econbiz.de/10013007857

Comparative extensiveness of Malaysian and Nigerian banks' earnings management under different accounting standards

Ugbede, Onalo; Lizma, Mohd; Kaseri, Ahmad - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 74-81

Persistent link: https://www.econbiz.de/10011762040

The impact on long-term capital investment of accounting and prudential standards for European financial intermediaries

Demaria, Samira; Rigot, Sandra - In: Revue d'économie politique 128 (2018) 5, pp. 935-968

Persistent link: https://www.econbiz.de/10012266642

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

Do Malaysian and Nigerian Accounting Standards Produce Similar Earnings Quality for Banks?

Ugbede, Onalo - 2016

Accounting standards are developed and issued by individual nations through their accounting standard setting bodies for users and preparers of financial statements, investors, commercial enterprises and regulatory agencies of government. Judgement about earnings quality is made based on...

Persistent link: https://www.econbiz.de/10013001997

Commercial banks and value relevance of derivative disclosures after SFAS 133 : evidence from the USA

Siregar, Dona; Anandarajan, Asokan; Hasan, Iftekhar - In: Review of Pacific Basin financial markets and policies 16 (2013) 1, pp. 1-28

Persistent link: https://www.econbiz.de/10010233375