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Impairment of assets nach international accounting standards : Anwendungshinweise und Zweckmäßigkeitsanalyse
Beyhs, Oliver - 2002
Persistent link: https://www.econbiz.de/10001629857
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Determinants of Goodwill Impairment : International Evidence
Glaum, Martin - 2015
This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is … where firms apply IFRS. We specifically investigate which role national enforcement systems play for firms' decisions …
Persistent link: https://www.econbiz.de/10013022446
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Fair value and financial instability : comparative study between Islamic and conventional banks
Gharbi, Leila; Halioui, Khamoussi - In: International journal of behavioural accounting and … 4 (2013) 3, pp. 221-244
Persistent link: https://www.econbiz.de/10010531332
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Transparency of financial regulation
Barth, James R.; Prabha, Apanard; Wihlborg, Clas - In: The Oxford handbook of economic and institutional …, (pp. 258-285). 2015
Persistent link: https://www.econbiz.de/10010464764
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Prozyklische Wirkung der Kreditvergabe : ein regulierungs- sowie rechnungslegungsorientierter Lösungsansatz
Opher, Gil - 2014 - 1. Auflage
Persistent link: https://www.econbiz.de/10010248919
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Globale regulatorische Trends als Herausforderung an die Finanzfunktion von Kreditinstituten
Hashagen, Jörg; Zoeger, Oliver - In: Wege zur effizienten Finanzfunktion in Kreditinstituten …, (pp. 33-47). 2009
Persistent link: https://www.econbiz.de/10003834661
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Market discipline and disclosure regulation for financial institutions
Elfers, Ferdinand - 2016
Persistent link: https://www.econbiz.de/10011490458
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Regulatory treatment of changes in fair value and the composition of banks' investment portfolios
Iselin, Michael; Kang, Jung Koo; Madsen, Joshua - In: Journal of financial reporting : a publication of the … 7 (2022) 1, pp. 123-143
Persistent link: https://www.econbiz.de/10013417070
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Evidence from the adoption of IFRS 9 and the impact of COVID-19 on lending and regulatory capital on Spanish Banks
López-Espinosa, Germán; Penalva, Fernando - In: Journal of accounting and public policy 42 (2023) 4, pp. 1-8
Persistent link: https://www.econbiz.de/10014485496
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Bank opacity, systemic risk and financial stability
Miess, Michael - In: Journal of financial stability 70 (2024), pp. 1-20
Persistent link: https://www.econbiz.de/10014490470