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Do US Commercial Banks Use FAS 157 to Manage Earnings?
Chong, H. Gin - 2020
Purpose: This paper aims to examine whether commercial banks manage earnings through their use of Level 3 valuation under The Statement of Financial Accounting Standards No. 157 (FAS 157), Fair Value Measurements. To achieve this goal, we investigate the association between banks' performance...
Persistent link: https://www.econbiz.de/10012829154
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Extreme Estimation Uncertainty in Fair Value Estimates : Implications for Audit Assurance
Christensen, Brant E. - 2012
The overall complexity and estimation uncertainty inherent in financial statements have increased in recent decades; however, the related reports and services have changed very little, including the format of the balance sheet and income statement, the content in the auditor's report, and the...
Persistent link: https://www.econbiz.de/10013114207
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Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?
Khan, Urooj - 2011
Critics have blamed fair value accounting for amplifying the subprime crisis and for causing a financial meltdown. It has been alleged that fair value accounting has created a vicious circle of falling prices, thereby increasing the overall risk in the financial system. In this paper, I...
Persistent link: https://www.econbiz.de/10013121413
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Mark-to-Market and the Widening Gap between Financial and Tax Accounting
Spalding, Albert D. - 2011
accounting principles (GAAP) and international financial reporting standards (IFRS) has involved renewed attention to the …
Persistent link: https://www.econbiz.de/10013123229
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The Effect of Fair Value versus Historical Cost Reporting Model on Analyst Forecast Accuracy
Liang, Lihong - 2013
UK firms when reporting under the full fair value model of IFRS, in which unrealized fair value gains and losses are …
Persistent link: https://www.econbiz.de/10013087511
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Die Leistungsfähigkeit des handelsrechtlichen Jahresabschlusses und des IFRS-Jahresabschlusses deutscher Erstversicherungsunternehmen: eine kritische Analyse aus der Sicht von Eige...
Bacher, David F. - 2008
IFRS-Rechnungslegung abgelöst werden sollte. Des Weiteren wurde diskutiert wie das von Versicherungsunternehmen … anzuwendende IFRS-Normengefüge ausgestaltet sein sollte. Vor dem Hintergrund dieser beiden Kontroversen werden in der vorliegenden … Arbeit der handelsrechtliche Jahresabschluss, der auf Basis des zum 31. Dezember 2005 anzuwendenden IFRS …
Persistent link: https://www.econbiz.de/10009451183
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The Valuation of Employee Stock Options - How Good Is the Standard?
Raupach, Peter - 2003
This study contributes to the valuation of employee stock options (ESO) in two ways: First, a new pricing model is presented, admitting a major part of calculations to be solved in closed form. Designed with a focus on good replication of empirics, the model fits with publicly observable...
Persistent link: https://www.econbiz.de/10010316309
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Geplante Änderungen zur Reduzierung der Komplexität bei der Bilanzierung von Finanzinstrumenten nach IFRS
Zülch, Henning; Nellessen, Thomas - In: Praxis der internationalen Rechnungslegung : PiR ; die … 4 (2008) 6, pp. 204-206
Persistent link: https://www.econbiz.de/10003719192
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Neuerungen der Rechnungslegung durch die IFRS-Verordnung und das Bilanzrechtsreformgesetz
Pottgießer, Gaby - In: Corporate Governance und Interne Revision : Handbuch …, (pp. 161-176). 2008
Persistent link: https://www.econbiz.de/10003636367
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Bilanzpolitik und Bilanzanalyse
Hayn, Sven; Hold-Paetsch, Christiane - In: Corporate Governance und Interne Revision : Handbuch …, (pp. 267-281). 2008
Persistent link: https://www.econbiz.de/10003636637