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Unternehmensbewertung im IFRS-Abschluss : rechtliche Restriktionen auf betriebswirtschaftlichem Terrain
Küting, Karlheinz; Cassel, Jochen - In: Rechnungslegung, Prüfung und Unternehmensbewertung : …, (pp. 457-469). 2014
Persistent link: https://www.econbiz.de/10011473022
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The link between the share of banks’ Level 3 assets and their default risk and default costs
Mohrmann, Ulf; Riepe, Jan - In: Review of quantitative finance and accounting 52 (2019) 4, pp. 1163-1189
Persistent link: https://www.econbiz.de/10012172945
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Fair value accounting and management opportunism on earnings management in banking sector : first evidence
Tutino, Marco; Pompili, Marco - In: Corporate ownership & control : international … 15 (2017/2018) 2, pp. 59-69
Persistent link: https://www.econbiz.de/10011992959
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Accounting discretion, market discipline and bank behaviour : some insights from fair value accounting
Bouther, Regis; Francis, William B. - 2017
Persistent link: https://www.econbiz.de/10011629872
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The impact of fair-value-accounting on the relevance of capital adequacy ratios: Evidence from Taiwan
Liao, Yi-Ping - In: Managerial Finance 39 (2013) January, pp. 133-154
, because the application of fair-value accounting in the Taiwan banking industry is fairly similar to that of international or …
Persistent link: https://www.econbiz.de/10010616658
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Mark-to-market regulatory accounting when securities markets are stressed: Lessons from the financial crisis of 2007–2009
Kolasinski, Adam C. - In: Journal of Accounting and Economics 52 (2011) 2, pp. 174-177
While market prices can be useful tools for bank regulation, recent theoretical work argues that reliance on prices can be counterproductive when secondary markets are stressed and illiquid. Evidence from the financial crisis unearthed by Bhat et al. (in press) provides empirical validation of...
Persistent link: https://www.econbiz.de/10010576566
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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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The impact of risk modeling on the market perception of banks' estimated fair value gains and losses for financial instrument
Bhat, Gauri; Ryan, Stephen G. - In: Accounting, organizations and society : an … 46 (2015), pp. 81-95
Persistent link: https://www.econbiz.de/10011420800
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Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates : a discussion of Bhat and Ryan (2015)
McDonough, Ryan P.; Shakespeare, Catherine M. - In: Accounting, organizations and society : an … 46 (2015), pp. 96-99
Persistent link: https://www.econbiz.de/10011420803
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Banks' financial reporting and financial system stability
Acharya, Viral V.; Ryan, Stephen G. - In: Journal of accounting research 54 (2016) 2, pp. 277-340
Persistent link: https://www.econbiz.de/10011499999