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Discussion of "Financial instruments in non-financial firms : what do we know?" by Günther Gebhardt (2012)

Harrington, Roger - In: Accounting and business research : a research quarterly … 42 (2012) 3, pp. 291-293

Persistent link: https://www.econbiz.de/10009573148

Background and case for exit price accounting

Dean, Graeme W. - In: Abacus : a journal of accounting, finance and business … 46 (2010) 1, pp. 84-96

Persistent link: https://www.econbiz.de/10003964606

Financial instruments in non-financial firms : what do we know?

Gebhardt, Günther - In: Accounting and business research : a research quarterly … 42 (2012) 3, pp. 267-289

Persistent link: https://www.econbiz.de/10009573149

Institution-specific value

Peasnell, Ken V. - 2006

Persistent link: https://www.econbiz.de/10003376648

The impact of fair value measurement for bank assets on information asymmetry and the moderating effect of own credit risk gains and losses

Fontes, Joana C.; Panaretou, Argyro; Peasnell, Ken V. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 127-147

Persistent link: https://www.econbiz.de/10011966792

The IFRS option to reclassify financial assets out of fair value in 2008 : the roles played by regulatory capital and too-important-to-fail status

Fiechter, Peter; Landsman, Wayne R.; Peasnell, Ken V.; … - In: Review of accounting studies 22 (2017) 4, pp. 1698-1731

Persistent link: https://www.econbiz.de/10011781482

Financial instruments fair value accounting for (not against) the banking industry

Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003

Persistent link: https://www.econbiz.de/10001798582

Accounting for financial instruments in the banking industry : conclusions from a simulation model

Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003

The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial statements of banks. We develop a...

Persistent link: https://www.econbiz.de/10009765358