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Fair value reclassifications of financial assets during the financial crisis

Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2012

abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS … reclassifying banks do not fully comply with the accompanying IFRS 7 requirements. These banks experience a significant increase in … bid-ask spreads in the long run. -- Bank Regulation ; Fair Value Accounting ; Financial Crisis ; IAS 39 ; IFRS 7 …

Persistent link: https://www.econbiz.de/10009487337

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

The crisis of fair value accounting : making sense of the recent debate

Laux, Christian; Leuz, Christian - 2009

accounting standards, be it IFRS or U.S. GAAP. Third, historical cost accounting (HCA) is unlikely to be the remedy. There are a …

Persistent link: https://www.econbiz.de/10003864294

Accounting for financial instruments

Butler, Cormac - 2009

Persistent link: https://www.econbiz.de/10003770387

Fair-Value-Bewertung und die aktuelle Finanzkrise

Pfaff, Dieter; Möller, Manuela - In: Standards für nachhaltige Finanzmärkte, (pp. 85-97). 2008

Persistent link: https://www.econbiz.de/10003853936

The Role of Fair Value Accounting in the Global Financial Crisis : Evidence from U.S. Global Systemically Important Banks

Song, Guoxiang - 2014

Fair value accounting has been argued as one contributing factor to the recent global financial crisis occurred from 2007 to 2008. However, recent empirical studies find no significant evidence for this role of fair value accounting. One reason for this inconsistency comes from the weaknesses of...

Persistent link: https://www.econbiz.de/10013063697

Fair Value Accounting, Financial Stability and the Global Financial Crisis

Cayirli, Omer - 2020

When analysing the GFC and other crisis, it is important to identify the root cause(s), trigger(s) and amplifier(s). Crisis experience suggests that there is almost always a build-up period facilitated by one or more root causes. A set of root causes and amplifiers are needed for a market...

Persistent link: https://www.econbiz.de/10012832905

Accounting for financial stability : lessons from the financial crisis and future challenges

Bischof, Jannis; Laux, Christian; Leuz, Christian - 2018

This paper investigates what we can learn from the financial crisis about the link between accounting and financial stability. The picture that emerges ten years after the crisis is substantially different from the picture that dominated the accounting debate during and shortly after the crisis....

Persistent link: https://www.econbiz.de/10012011324

The long-run real effects of banking crises : firm-level investment dynamics and the role of wage rigidity

Wix, Carlo - 2017

This paper studies the long-run effects of credit market disruptions on real firm outcomes and how these effects depend on nominal wage rigidities at the firm level. I trace out the long-run investment and growth trajectories of firms which are more adversely affected by a transitory shock to...

Persistent link: https://www.econbiz.de/10011755238

Fair value accounting for financial instruments : an historical perspective

Strouhal, Jirí; Bonaci, Carmen Giorgiana; Matis, Dumitru - In: International advances in economic research : IAER ; an … 15 (2009) 4, pp. 490-491

Persistent link: https://www.econbiz.de/10003935140

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