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 …

deals with the disclosure requirements of IFRS 7 in the European banking industry so far.How disproportionate the attention … paid to repos is, becomes apparent by examining the financial statement of one German bank. It was noticed, that the … information provided on repos was not too extensive, even though repos ac-counted for approximately 39% of the bank's total assets …

expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision …

(CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth …

IFRS 9 was introduced by the IASB in 2014 and became mandatory for fiscal years starting in 2018. It bears fundamental … measurement, impairment and loan loss provision. As bank balance sheets consists of financial instruments by more than 95 per cent …, the application of the new standard was expected to bear major impacts on the bank´s balance sheets. This working paper …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … a dataset of European firms adopting IFRS in 2005 in response to the IAS Regulation (2,973 unique firms) and observed … 4-audited companies; (2) correlatively, unconditional conservatism is higher under IFRS in the presence of a Big 4 …

from the adoption of International Financial Reporting Standards (IFRS). We investigate seven proxies that have been used …, three years before IFRS were widely adopted in 2005); 2005; and 2008. To assess the merits of the proxies we focus on …