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Quantifying the cyclicality of regulatory capital - first evidence from Austria

Kerbl, Stefan; Sigmund, Michael - In: Finanzmarktstabilitätsbericht 18 (2009), pp. 96-106

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Auditor fees and auditor independence-evidence from going concern reporting decisions in Germany

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The impact of PCAOB AS5 and the economic recession on client portfolio characteristics of the big 4 audit firms

Schroeder, Joseph H.; Hogan, Chris E. - In: Auditing : a journal of practice & theory 32 (2013) 4, pp. 95-127

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Voices within the winds of change : the demise of KMG Kendons

Baskerville, Rachel F.; Bui, Binh; Fowler, Carolyn J. - In: Accounting history : journal of the Accounting History … 19 (2014) 1/2, pp. 31-52

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Are incurred loss standards countercyclical? : a case study using U.S. bank holding company data

Du, Fang; Hancock, Diana; Hafften, Alexander H. von - In: Journal of risk and financial management : JRFM 15 (2022) 3, pp. 1-30

raised concerns that existing provision accounting may be procyclical. Most related studies have found evidence of …

Persistent link: https://www.econbiz.de/10013161851

Accounting, cyclically and financial stability : the South African experience (1990 - 2007)

Bosch, T.; Mukuddem-Petersen, Janine; Petersen, Mark A. - 2011

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Financial stability, fair value accounting, and procyclicality

Novoa, Alicia; Scarlata, Jodi; Solé, Juan - In: Journal / The Capco Institute : journal of financial … 28 (2010), pp. 61-76

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Accounting and business fluctuations

Ray, Delmas Dennis - 1960

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Accounting fundamentals and systematic risk : corporate failure over the business cycle

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Procyclicality and Fair Value Accounting

Scarlata, Jodi G. - 2009

empirical examination of the potential procyclicality that fair value accounting (FVA) could introduce in bank balance sheets … refined disclosures can mitigate the procyclicality of FVA. Going forward, the valuation approaches for accounting …

Persistent link: https://www.econbiz.de/10012677720

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