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Fair value accounting and financial stability
Enria, Andrea; Cappiello, Lorenzo; Dierick, Frank; … - 2004
Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …
Persistent link: https://www.econbiz.de/10011606165
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Accounting for European insurance M&A transactions : fair value of insurance contracts and duplex IFRS/US GAAP purchase accounting
Paetzmann, Karsten; Lippl, Christine - In: The Geneva papers on risk and insurance - issues and … 38 (2013) 2, pp. 332-353
Persistent link: https://www.econbiz.de/10009752615
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Accounting for agricultural products : US versus IFRS GAAP
Marsh, Treba; Fischer, Mary - In: Journal of business & economics research 11 (2013) 2, pp. 79-87
Persistent link: https://www.econbiz.de/10009727191
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Financial reporting of European banks during the GFC : a pitch
Ratiu, Raluca V. - In: Accounting and finance : journal of the Accounting … 55 (2015) 2, pp. 345-352
Persistent link: https://www.econbiz.de/10011402898
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The subprime crisis and the impact of accounting standards/fair value accounting : case of European and North African countires
Njima, Nadia Elouaer Ben; Zouari, Sonia Makni - In: African journal of accounting, auditing and finance : AJAAF 4 (2015) 4, pp. 273-293
Persistent link: https://www.econbiz.de/10011545443
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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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Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis
Adwan, Sami; Alhaj-Ismail, Alaa; Girardone, Claudia - In: Journal of international accounting auditing & taxation 39 (2020), pp. 1-12
Persistent link: https://www.econbiz.de/10012299732
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Banks' use of accounting discretion and regulatory intervention : the case of European banks' impairments on Greek government bonds
Bierey, Martin; Schmidt, Martin - In: The international journal of accounting : TIJA 52 (2017) 2, pp. 122-141
Persistent link: https://www.econbiz.de/10011735382
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Investment property : fair value or cost model? : recent evidence from the application of IAS 40 in Europe
Olante, Maria Elena; Lassini, Ugo - In: Advances in accounting : a research annual 56 (2022), pp. 1-16
Persistent link: https://www.econbiz.de/10013365485
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Synthetic cap rate indices : 1991-Covid era
Christopoulos, Andreas D.; Barratt, Joshua G.; Ilut, … - In: Global finance journal 60 (2024), pp. 1-30
Persistent link: https://www.econbiz.de/10014545198