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Maximizing shareholder value : a new ideology for corporate governance
Lazonick, William; O'Sullivan, Mary - In: Economy and society 29 (2000) 1, pp. 13-35
Persistent link: https://www.econbiz.de/10001518398
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Measuring the procyclicality of impairment accounting regimes : a comparison between IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; … - 2019
The purpose of this paper is to compare the cyclical behavior of various credit impairment accounting regimes, namely IAS 39, IFRS 9 and US GAAP. We model the impact of credit impairments on the Profit and Loss (P&L) account under all three regimes. Our results suggest that although IFRS 9 is...
Persistent link: https://www.econbiz.de/10012135969
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Measuring the procyclicality of impairment accounting regimes : a comparison between IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; … - 2020
Persistent link: https://www.econbiz.de/10012198395
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The procyclicality of impairment accounting : comparing expected losses under IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; … - In: Journal of financial services research 64 (2023) 3, pp. 303-324
Persistent link: https://www.econbiz.de/10014444199
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D'une crise à l'autre : l'investissement des grands groupes français pris dans le cycle déflationniste
Guy, Yann - In: Revue d'économie industrielle 134 (2011) 2, pp. 105-132
Persistent link: https://www.econbiz.de/10009355726
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Short- and long-term wealth gains from UK takeovers : the case of the financial industry
Boubaker, Sabri; Hamza, Taher - In: The journal of applied business research 30 (2014) 4, pp. 1253-1262
Persistent link: https://www.econbiz.de/10010400580
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The procyclicality of expected credit loss provisions
Abad, Jorge; Suárez, Javier - 2018
Persistent link: https://www.econbiz.de/10011981049
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The procyclicality of expected credit loss provisions
Abad, Jorge; Suárez, Javier - 2018
Persistent link: https://www.econbiz.de/10011961430
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The cyclicality of bank credit losses and capital ratios under expected loss model
Fatouh, Mahmoud; Giansante, Simone - 2023
Persistent link: https://www.econbiz.de/10014276057