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Accounting for Financial Instruments under IFRS 9 – First-Time Application Effects on European Banks’ Balance Sheets
Loew, Edgar - 2019
composition per category are analysed. A specific look on the classification of equity instruments as well as potential changes in … maturity of long term investments in loans and bonds are taken. It can be shown that the equity investments usually are not … transition impact from the incurred loss to the expected loss model with a focus on the allocation of assets to the newly …
Persistent link: https://www.econbiz.de/10012861972
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Shareholder Value Creation and Risks in European Banks
Fiordelisi, Franco - 2010
This paper examines the determinants of shareholder value creation for a large sample of European banks. By using a panel data model, we find that bank profits and shareholder value are positively influenced by cost and profit efficiency, operational risk exposure, unexpected credit losses and...
Persistent link: https://www.econbiz.de/10013136642
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Intended and unintended consequences of mandatory IFRS adoption : a review of extant evidence and suggestions for future research
Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten - 2012
This paper discusses empirical evidence on the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our understanding of these effects. Based on the explicitly...
Persistent link: https://www.econbiz.de/10009487334
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Are Level 3 fair values reflected in firm value? : evidence from European banks
Kisseleva, Katja; Lorenz, Daniela - 2016
This paper investigates whether, and if so, to what extent, Level 3 fair values disclosed by European banks provide useful information to investors and are reflected in firm value changes. Using a unique sample of 416 hand-collected firm-year observations from European banks reporting under...
Persistent link: https://www.econbiz.de/10011518745
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The effect of regulatory harmonization on cross-border labor migration : evidence from the accounting profession
Bloomfield, Matthew J.; Brüggemann, Ulf; Christensen, … - 2015
The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers,...
Persistent link: https://www.econbiz.de/10011405693
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Will the Convergence Towards a 'High Quality' Accounting Standard Be the Natural Result? A Study on a Game Theory for the Consequences of Global Accounting Convergence
Taguchi, Satoshi - 2011
The purpose of this paper is to study whether or not the convergence towards a 'high quality' accounting standard will be the natural result. One of the purposes of IASB is to make high quality accounting standards because of the convergence. It seems that the best strategy for the convergence,...
Persistent link: https://www.econbiz.de/10013131392
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Capital Market Effects of Mandatory IFRS Reporting in the EU : Empirical Evidence
Hail, Luzi - 2011
effect of mandated IFRS reporting on the implied cost of equity capital, percentage bid-ask spreads, the price impact of …
Persistent link: https://www.econbiz.de/10013134136
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Analysis of Characteristics Motivating Firms’ IFRS Adoption : Evidence from the European Union
Krivogorsky, Victoria - 2011
We examine firm characteristics of early adoption of international financial reporting standards (IFRS) including company's value, business complexity, corporate governance characteristics, and national levels of bureaucratic formalities in business. Because early adopters benefit from a...
Persistent link: https://www.econbiz.de/10013134286
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Mandatory IFRS Adoption and Accounting Quality of European Banks
Gebhardt, Günther - 2010
This paper examines the implications of mandatory IFRS adoption on the accounting quality of banks in twelve EU countries. Specifically, we analyse how the change in the recognition and measurement of banks' main operating accrual item, the loan loss provision, affects income smoothing behaviour...
Persistent link: https://www.econbiz.de/10013134789