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Corporate governance in the context of global financial crises : an accountants view
Nangia, Vinay Kumar; Jain, Samiksha - In: Global journal of business management : GJBM 2 (2008) 2, pp. 35-38
Persistent link: https://www.econbiz.de/10003834911
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Fair-Value-Bilanzierung in der Finanzkrise : Reaktionen wichtiger Regulierer
Ballwieser, Wolfgang - In: Rechnungslegung und Unternehmensführung in turbulenten …, (pp. 1-16). 2009
Persistent link: https://www.econbiz.de/10003939042
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Fair value accounting's role in the recent financial crisis
LaCalamito, Thomas - In: International journal of economics and accounting : IJEA 4 (2013) 3, pp. 271-281
Persistent link: https://www.econbiz.de/10010205055
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Transparency, risk management and international financial fragility
Draghi, Mario; Giavazzi, Francesco; Merton, Robert C. - 2003
Persistent link: https://www.econbiz.de/10001959948
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The Role of Fair Value Accounting in the Global Financial Crisis : Evidence from U.S. Global Systemically Important Banks
Song, Guoxiang - 2014
Fair value accounting has been argued as one contributing factor to the recent global financial crisis occurred from 2007 to 2008. However, recent empirical studies find no significant evidence for this role of fair value accounting. One reason for this inconsistency comes from the weaknesses of...
Persistent link: https://www.econbiz.de/10013063697
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Financial crisis and earnings management under U.S. GAAP and IFRS
Thanyaluk Vichitsarawong; Eng, Li Li - In: Review of Pacific Basin financial markets and policies 23 (2020) 2, pp. 2050015-1-2050015-28
Persistent link: https://www.econbiz.de/10012299705
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The causes of the 2008 financial crisis : the prospects of IFRS adoption in the US
Krivogorsky, Victoria - In: Institutions and accounting practices after the …, (pp. 3-12). 2019
Persistent link: https://www.econbiz.de/10012001401
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Constructing accounting as a public policy issue : the framing of fair value accounting during the global financial crisis of 2007-09
Becker, Kirstin; Daske, Holger; Sextroh, Christoph - In: Essays on accounting regulation and its socio-economic …, (pp. 8-44). 2018
Persistent link: https://www.econbiz.de/10012116971
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Faithful representation as an "objective mirage" : a Saussurean analysis of accounting and its participation in the financial crisis
Roberts, John; Wang, Timothy - In: Critical perspectives on accounting : an international … 65 (2019), pp. 1-18
Persistent link: https://www.econbiz.de/10012154937
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Financial sector and outbreak of the economic crisis in 2008 : IFRS versus US GAAP
Rouvolis, Sotirios - In: Journal of capital markets studies 6 (2022) 3, pp. 242-286
, International Financial Reporting Standards (IFRS) had a more timely effect than US Generally Accepted Accounting Principles (GAAP … statements, such as the Basel Accord which sets many policies closely related to the IFRS, such as deferred tax credits. In this … way, this paper aim to enrich the results of these decisions, and illuminate aspects of amendments to IFRS and US GAAP in …
Persistent link: https://www.econbiz.de/10013543103