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Bischof, Jannis; Daske, Holger; Sextroh, Christoph - In: Journal of business finance & accounting : JBFA 41 (2014) 3/4, pp. 363-400

Persistent link: https://www.econbiz.de/10010378412

Fair value accounting for financial instruments : does it improve the association between bank leverage and credit risk?

Blankespoor, Elizabeth; Linsmeier, Thomas J.; Petroni, … - In: The accounting review : a publication of the American … 88 (2013) 4, pp. 1143-1177

Persistent link: https://www.econbiz.de/10009785606

Banks' financial reporting and financial system stability

Acharya, Viral V.; Ryan, Stephen G. - In: Journal of accounting research 54 (2016) 2, pp. 277-340

Persistent link: https://www.econbiz.de/10011499999

Fair value exposure, auditor specialization, and banks' discretionary use of the loan loss provision

Bratten, Brian; Causholli, Monika; Myers, Linda A. - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 318-348

Persistent link: https://www.econbiz.de/10012170116

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

Market reactions towards IFRS 9 pronouncements

Widmer, Severin Oliver - In: Three essays on capital market effects of accounting …, (pp. 9-50). 2017

This dissertation comprises three distinct chapters. The first chapter examines market reactions towards changing the information location of own credit risk (OCR) gains and losses on financial liabilities designated at fair value (FVOL) from net income to other comprehensive income (OCI), as...

Persistent link: https://www.econbiz.de/10011774036

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

market perceives OCR gains (losses) as a negative (positive) signal for the bank’s economic performance. In addition, OCR …

Persistent link: https://www.econbiz.de/10011774039

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

Fair value accounting for financial instruments : does it improve the association between bank leverage and credit risk?

Blankespoor, Elizabeth; Linsmeier, Thomas J.; Petroni, Kathy - 2012

Persistent link: https://www.econbiz.de/10009578705

Fair value accounting and bank default : the effects of Level 3 assets on default risk and default costs

Riepe, Jan - In: Essays in empirical banking, (pp. 18-55). 2014

Persistent link: https://www.econbiz.de/10011375871

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