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European banking sector seen by the EBA.48 disclosure items are derived to structure a disclosure index. A dichotomous approach … expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision … which banks fulfilled the disclosure expectations communicated by the relevant professional institutions. For this purpose …
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strengthening both the comparability and relevance of non-financial information disclosure across the European Union (EU). The … quality of the reported information a disclosure index study was conducted. Furthermore, an OLS regression was performed to …
Persistent link: https://www.econbiz.de/10012161187
deals with the disclosure requirements of IFRS 7 in the European banking industry so far.How disproportionate the attention …. The example of Lehman Brothers shows how important it is to formulate appropriate accounting standards that actually … mandatory disclosure requirements of IFRS 7, which apply to repos …
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Für eine effiziente Kapitalallokation, insbesondere mit Blick auf die Hinterlegung ausreichender Eigenmittel zur Absicherung gegen extreme Marktbewegungen, ist eine möglichst genaue Abschätzung der Marktrisiken erforderlich. Die Ermittlung des Value-at-Risk ist in diesem Zusammenhang von...
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global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff …
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We augment a standard monetary DSGE model to include a banking sector and financial markets. We fit the model to Euro …
Persistent link: https://www.econbiz.de/10003973320