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Bank Restatements and Financial System Stability
Herly, Marie - 2019
) experienced severely negative market reactions to the restatement. These findings suggest that the uncertainty following bank …
Persistent link: https://www.econbiz.de/10012902418
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Financial reporting quality of financial institutions : literature review
Sahi, Ahmed Mahdi; Alaa Mahdi Sahi; Alhamzah F. Abbas; … - In: Cogent business & management 9 (2022) 1, pp. 1-17
The objective of this study is to examine and synthesize the existing literature on financial disclosure by financial institutions. It presents a systematic literature review of 204 studies on this topic published from 1990 to 2022. The studies were retrieved from Scopus database. In addition,...
Persistent link: https://www.econbiz.de/10014442713
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Evidence on IFRS 9 implementation from a sample of Italian banks and other financial intermediaries
Giovannini, Francesco; Schifino, Antonio - 2023
Persistent link: https://www.econbiz.de/10014391302
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Evaluating the Impact of Fair Value Accounting on Financial Institutions : Implications for Accounting Standards Setting and Bank Supervision
Shaffer, Sanders - 2012
. Materials reviewed as part of this analysis include public bank regulatory filings, financial statements, and fair value … research. The bank supervisory rating approach referred to as CAMELS is used as an organizing principle for the paper. CAMELS … bank supervisory perspective alongside the more traditional investor's views on decision usefulness. The overall conclusion …
Persistent link: https://www.econbiz.de/10013110584
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Impact of Software Expenses on Financial Statements and Capital Ratios in the Financial Sector Empirical : Evidence from Germany and Austria
Leitner-Hanetseder, Susanne; Arminger, Josef; Hangl, Christa - 2021
only if the requirements of the International Financial Reporting Standards (IFRS) are met. Even if the expenses for …
Persistent link: https://www.econbiz.de/10013216894
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Compliance with IAS disclosure requirements by financial institutions in Uganda
Sejjaaka, Samuel K. - In: Journal of African business 6 (2005) 1/2, pp. 93-117
Persistent link: https://www.econbiz.de/10003545066
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Protecting whistle-blowers in the UK financial industry
Lui, Alison - In: International journal of disclosure and governance 11 (2014) 3, pp. 195-210
Persistent link: https://www.econbiz.de/10011311817
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Extent of Voluntary Disclosure by the Financial Institutions in Bangladesh : An Empirical Study
Das, Sumon - 2011
This study first identifies the importance of disclosing financial information and then tries to find out the extent of voluntary information disclosure by the financial institutions in Bangladesh. A survey of accounts was undertaken which consists of an analysis of the annual reports of 44...
Persistent link: https://www.econbiz.de/10013124824
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Disclosure and Banking Sector : A Review on the Relationship between Disclosure Governance and Financial Stability
Guillemin, François - 2017
We survey the literature regarding the relationship of disclosure and financial stability for both depositors and financial market participants. We identified in the literature different results which are favorable to the implementation of controlled disclosure policy for banks in order to...
Persistent link: https://www.econbiz.de/10012941077
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Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions
Dutt, Verena K.; Ludwig, Christopher; Nicolay, Katharina; … - In: International tax and public finance 26 (2019) 6, pp. 1259-1290
Persistent link: https://www.econbiz.de/10012487524