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Fair Value Accounting and Its Usefulness to Financial Statement Users
Palea, Vera - 2019
European Commission has recently endorsed IFRS 13 on fair value measurement and is considering the endorsement of IFRS 9, which …
Persistent link: https://www.econbiz.de/10012905103
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Fair value accounting for financial instruments : does it improve the association between bank leverage and credit risk?
Blankespoor, Elizabeth; Linsmeier, Thomas J.; Petroni, … - 2012
Many have argued that financial statements created under an accounting model that measures financial instruments at fair value would not fairly represent a bank's business model. In this study we examine whether financial statements using fair values for financial instruments better describe...
Persistent link: https://www.econbiz.de/10010259894
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Fair value accounting for financial instruments : does it improve the association between bank leverage and credit risk?
Blankespoor, Elizabeth; Linsmeier, Thomas J.; Petroni, … - In: The accounting review : a publication of the American … 88 (2013) 4, pp. 1143-1177
Persistent link: https://www.econbiz.de/10009785606
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Contractibility and transparency of financial statement information prepared under IFRS : evidence from debt contracts around IFRS adoption
Ball, Ray; Li, Xi; Shivakumar, Lakshmanan - In: Journal of accounting research 53 (2015) 5, pp. 915-963
Persistent link: https://www.econbiz.de/10011410696
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Prioritizing and establishing cause and effect relationships among financial reporting quality metrics
Himanshu; Jatinder P. Singh; Kumar, Ashwani - In: Vision : the journal of business perspective 24 (2020) 3, pp. 330-344
Persistent link: https://www.econbiz.de/10012287440
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The importance of biological asset disclosures to the relevant user groups
Biljon, Marilene van; Scott, Deon - In: Agrekon 58 (2019) 2, pp. 244-252
Persistent link: https://www.econbiz.de/10012177533
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Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7 : empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehm...
Fürst, Benedikt; Henselmann, Klaus; Klein, Martin - 2009
The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The … companies on Germany`s DAX, MDAX, SDAX and TecDAX are analyzed for the years 2007 and 2008. -- Risikoberichterstattung ; IFRS 7 … ; Disclosure ; Risk Management ; Monte-Carlo Simulation ; IFRS 7 …
Persistent link: https://www.econbiz.de/10003935070
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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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Die Subprime-Kreditkrise im Spiegel der Rechnungslegung
Brinkmann, Ralph; Leibfried, Peter; Zimmermann, Marc - In: IRZ : Zeitschrift für internationale Rechnungslegung 3 (2008) 7/8, pp. 333-340
Persistent link: https://www.econbiz.de/10003742018
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Flächendeckende Auswirkungen der Finanzmarktkrise auf den IFRS-Abschluss 2008
Lüdenbach, Norbert; Freiberg, Jens - In: Praxis der internationalen Rechnungslegung : PiR ; die … 4 (2008) 12, pp. 385-394
Persistent link: https://www.econbiz.de/10003783940