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Fair value exposure, auditor specialization, and banks' discretionary use of the loan loss provision
Bratten, Brian; Causholli, Monika; Myers, Linda A. - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 318-348
Persistent link: https://www.econbiz.de/10012170116
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Fair Value Exposure, Auditor Specialization, and Banks’ Discretionary Use of the Loan Loss Provision
Bratten, Brian - 2017
In this study, we examine whether banks' use of the loan loss provision (LLP) to manage earnings is associated with 1) the extent to which banks hold assets subject to fair value reporting and 2) the use of an industry specialist auditor. We find that banks with a greater proportion of assets...
Persistent link: https://www.econbiz.de/10012974967
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Accounting for financial stability : lessons from the financial crisis and future challenges
Bischof, Jannis; Laux, Christian; Leuz, Christian - 2018
reporting discretion and enforcement deserve careful consideration. In addition, bank regulation through its interlinkage with …
Persistent link: https://www.econbiz.de/10012011324
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Lösungsansätze in der internationalen Bankenregulierung und in der IFRS-Rechnungslegung als Antwort auf die Finanzkrise 2008/2009
Balmer Fröhlich, Nicole - 2011
Vorschein gebracht. Kritik wurde laut, dass die Basler Eigenkapitalvereinbarungen auf Basis der IFRS versagt haben. Die Fair … dieser Dissertation wird der Frage nachgegangen, ob der IFRS-Abschluss eine geeignete Grundlage zur Bankenregulierung sei …. Weiter geht es um die Gestaltungsmöglichkeiten in der IFRS und in der Basler Eigenkapitalvereinbarungen, welche dazu dienen …
Persistent link: https://www.econbiz.de/10009516111
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The Routledge companion to fair value and financial reporting
Walton, Peter J. (contributor); Walton, Peter (ed.) - 2007
Persistent link: https://www.econbiz.de/10003399113
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Asset reclassifications and bank recapitalization during the financial crisis
Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - In: Management science : journal of the Institute for … 69 (2023) 1, pp. 75-100
Persistent link: https://www.econbiz.de/10014288434
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Disclosure, transparency, and market discipline
Freixas, Xavier; Laux, Christian - 2011
The aim of this paper is to examine what has been the role of information provision to the market throughout the crisis. We consider two main sources of information to the market, financial statements and information provided by credit rating agencies. We examine how these sources of information...
Persistent link: https://www.econbiz.de/10008934782
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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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The effects of the fair value option under IAS 39 on the volatility of bank earnings
Fiechter, Peter - In: Journal of international accounting research 10 (2011) 1, pp. 85-108
Persistent link: https://www.econbiz.de/10009009046
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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