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

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Persistent link: https://www.econbiz.de/10010255511

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 …

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

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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 …

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Retro from the get-go : reactionary reflections on marketing's yestermania

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When it's good management to sacrifice market share

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The impact of economic contractions on the effectiveness of R&D and advertising : evidence from US companies spanning three decades

Steenkamp, Jan-Benedict E. M.; Fang, Eric - In: Marketing science : the marketing journal of the … 30 (2011) 4, pp. 628-645

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