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Unreliable accounts : how regulators fabricate conceptual narratives to diffuse criticism
Ramanna, Karthik - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 81-151
Persistent link: https://www.econbiz.de/10013261774
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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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Implications for GAAP from an analysis of positive research in accounting
Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - 2010 - Rev.
. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP …
Persistent link: https://www.econbiz.de/10003940201
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Fair value reclassifications of financial assets during the financial crisis
Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2012
abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS … reclassifying banks do not fully comply with the accompanying IFRS 7 requirements. These banks experience a significant increase in … bid-ask spreads in the long run. -- Bank Regulation ; Fair Value Accounting ; Financial Crisis ; IAS 39 ; IFRS 7 …
Persistent link: https://www.econbiz.de/10009487337
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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
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How do fair value measurements of financial instruments affect investments in banks?
Bergheim, Ralf; Ernstberger, Jürgen; Roos, Michael W. M. - 2014
This paper experimentally investigates how fair value measurements of financial instruments affect the decision of nonprofessional investors to invest in a bank’s shares. Specifically, we assess how investors respond to variations in net income resulting from fair value adjustments in trading...
Persistent link: https://www.econbiz.de/10010357828
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Pricing model management : evidence from employee stock option (un)fair valuation
Belze, Loïc; Larmande, Francois; Schneider, Lorenz - 2016
This paper examines the reliability of option fair value estimates in the presence of transaction costs. The Black Scholes Merton (BSM) framework assumes zero transaction costs and thus might not provide a reasonable approximation in this context. We investigate the model adjustments companies...
Persistent link: https://www.econbiz.de/10011544380
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Historical costs versus fair value measurement in financial accounting
Dvořáková, Dana - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 6-18
initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value …
Persistent link: https://www.econbiz.de/10011459498
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Fair value accounting and measurement through FASB's developments
Bonaci, Carmen Giorgiana; Strouhal, Jiří; Matis, Dumitru - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 40-63
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters, through the point of view of the historical events, which led...
Persistent link: https://www.econbiz.de/10011459506
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Fair value measurement in financial reporting
Dvořáková, Dana - In: European financial and accounting journal : EFAJ 6 (2011) 1, pp. 60-75
of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fair Value Measurement in May 2011. The … objective of IFRS 13 is to unify the approaches to determining fair value under IFRSs. The aim of this paper is to offer a …
Persistent link: https://www.econbiz.de/10011459957