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Winkler, Michael; Kansal, Sunil - 2022

The objective of this article is to highlight some of the key changes because of the transition from IFRS 4 to IFRS 17 …

Persistent link: https://www.econbiz.de/10014244481

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

Fair value hierarchy asset valuation : does it have any predictive power? : an international research on the insurance sector

Tutino, Marco; Pompili, Marco - In: Corporate ownership & control : international … 14 (2016/2017) 3, pp. 364-376

Persistent link: https://www.econbiz.de/10011795235

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

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 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

A Global Financial Transaction Tax - Theory, Practice and Potential Revenues

Pekanov, Atanas - 2019

This study presents in detail the concept of a financial transaction tax (FTT) and the theoretical and empirical evidence in favour and against introducing it, the potential revenues, different implementation designs and its ability to correct various market failures. We analyse the benefits and...

Persistent link: https://www.econbiz.de/10012868051

Regulation of Financial Systems and Economic Growth

De Serres, Alain; Kobayakawa, Shuji; Sløk, Torsten; … - 2006

This paper examines whether regulation that is more conducive to competitive and efficient financial systems has a significant positive impact on sectoral output and productivity growth in a sample of 25 OECD countries. More specifically, following a methodology used by Rajan and Zingales...

Persistent link: https://www.econbiz.de/10012444857

Can Accounting Regulation Strengthen Resilience? The Impact of IFRS 9 Adoption on Loan Loss Provisioning and Bank Behavior

Mies, Michael; Menk, Michael Torben - 2023

. Thus, this paper provides early empirical evidence of the IFRS 9 transition for bank supervisors, governments, and …

Persistent link: https://www.econbiz.de/10014349809

Dimensions of Bank Capital Regulation : A Cross-Country Analysis

Marinc, Matej - 2014

This paper identifies the main dimensions of capital regulation. We use survey data from 142 countries from the World Bank's (2013) database covering various aspects of bank regulation. Using multiple explorative factor analysis, we identify two main dimensions of capital regulation: complexity...

Persistent link: https://www.econbiz.de/10013053245