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Intangible assets in Germany : analysis of the German stock market index DAX and a survey among the German certified public accountants
Frey, Hannes; Oehler, Andreas - In: Journal of applied accounting research 15 (2014) 2, pp. 235-248
Persistent link: https://www.econbiz.de/10010513611
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Fair value and its economic consequence on the volatility measures of earnings, stock price and government debt yield
Sun, Lan - In: Theoretical economics letters 4 (2014) 9, pp. 910-915
Persistent link: https://www.econbiz.de/10010532226
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The impact of accounting regulatory change on banks : a study on the reclassification of financial assets
Guo, Qiang - In: Essays on regulation, accounting and market competition, (pp. 119-152). 2014
Persistent link: https://www.econbiz.de/10010438077
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The volatility of comprehensive income and its association with market risk
Khan, Shahwali; Bradbury, Michael E. - In: Accounting and finance : journal of the Accounting … 56 (2016) 3, pp. 727-748
Persistent link: https://www.econbiz.de/10011623076
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The Impact of Accounting Regulatory Change on Banks : A Study on the Reclassification of Financial Assets
Guo, Qiang - 2012
As of October 2008, the new amendments to IAS 39 & IFRS 7 were introduced by IASB as a direct reaction to the financial … crisis. Since IFRS followers was given the option to reclassify certain financial assets, it partially changes the mark …
Persistent link: https://www.econbiz.de/10013112328
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Schätzung von Renditestrukturkurven für Euroland-Staatsanleihen : gibt es teuere und billige Bonds?
Zimmerer, Thomas; Hertlein, Florian - In: Finanz-Betrieb : FB ; Zeitschrift für … 9 (2007) 2, pp. 98-108
Persistent link: https://www.econbiz.de/10003436320
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Empirische Erkenntnisse zur Fair Value Option unter IAS 36
Fiechter, Peter - In: Finanz- und Rechnungswesen : Jahrbuch (2010), pp. 131-145
Persistent link: https://www.econbiz.de/10003937570
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Fair value accounting and procyclicality : implications for regulation and financial stability
Georgescu, Oana-Maria - 2015
Persistent link: https://www.econbiz.de/10011391316
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Auditor mindsets and audits of complex estimates
Griffith, Emily E.; Hammersley, Jacqueline S.; Kadous, … - In: Journal of accounting research 53 (2015) 1, pp. 49-77
Persistent link: https://www.econbiz.de/10010515410
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Did capital requirements and fair value accounting spark fire sales in distressed mortgage-backed securities?
Merrill, Craig B.; Nadauld, Taylor D.; Stulz, René M.; … - 2012
Much attention has been paid to the large decreases in value of non-agency residential mortgage-backed securities (RMBS) during the financial crisis. Many observers have argued that the fall in prices was partly driven by decreased liquidity and fire sales. We investigate whether capital...
Persistent link: https://www.econbiz.de/10009625918