Narrow search
Showing 1 - 10 of 3,440
Cover Image
Rechnungslegung von Finanzinstrumenten im Zuge der Finanzmarktkrise
Bosse, Michael - 2016
IFRS 9, Bilanzierung von Finanzinstrumenten, Finanzkrise, Kreditrisikoparameter, Wertminderungen, Sicherungsbeziehungen, Entscheidungsnützlichkeit, Aufsichtsrecht. - Accounting for financial instruments, financial crisis, credit risk parameters, impairment, hedge accounting, decision...
Persistent link: https://www.econbiz.de/10011537438
Cover Image
Die Abbildung des Kreditrisikos im Jahresabschluss der Kreditinstitute nach HGB und IFRS
Kakuk, Christian - 2019 - 1. Auflage
Persistent link: https://www.econbiz.de/10012057415
Cover Image
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
Cover Image
Fair value-related information in anlysts' decision processes : evidence from the financial crisis
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
Cover Image
Market discipline and disclosure regulation for financial institutions
Elfers, Ferdinand - 2016
Persistent link: https://www.econbiz.de/10011490458
Cover Image
Offenlegung im Bankabschluss : Basel II Säule 3 und IFRS ; Synergien und Praxishinweise
Grünberger, David; Klein, Heiner - 2008
Persistent link: https://www.econbiz.de/10003750238
Cover Image
A tale of two supervisors : compliance with risk disclosure regulation in the banking sector
Bischof, Jannis; Daske, Holger; Elfers, Ferdinand; … - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 498-536
Persistent link: https://www.econbiz.de/10013165399
Cover Image
Accounting for financial stability : bank disclosure and loss recognition in the financial crisis
Bischof, Jannis; Laux, Christian; Leuz, Christian - In: Journal of financial economics 141 (2021) 3, pp. 1188-1217
Persistent link: https://www.econbiz.de/10012873195
Cover Image
The Quality and Drivers of Own Credit Risk Measurement Disclosures for Fair Value Liabilities by European Banks
Eichner, Korbinian - 2014
variables were selected on a holistic basis and relate to a bank's earnings situation (profit and loss statement view), risk … asymmetries between the bank and investors.Our results support the overall hypothesis that own credit disclosure is a function of … adjustment on the bank's return on equity ratio (RoE) and the overall amount of financial liabilities designated at fair value …
Persistent link: https://www.econbiz.de/10013056842
Cover Image
Three essays on capital market effects of accounting information
Widmer, Severin Oliver - 2017
for the bank’s economic performance. In addition, OCR gains and losses are risk relevant, as indicated by the positive …
Persistent link: https://www.econbiz.de/10011772789