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Disclosure of risk information in the European banking sector
Klepczarek, Emilia - 2015
The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...
Persistent link: https://www.econbiz.de/10012010950
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Alternative standards (IAS/US GAAP) and continental European accounts : evidences of a competitive process
Zambon, Stefano; Dick, Wolfgang - 1998
Persistent link: https://www.econbiz.de/10000680730
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Measuring the procyclicality of impairment accounting regimes : a comparison between IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; … - 2019
IAS 39, IFRS 9 and US GAAP. We model the impact of credit impairments on the Profit and Loss (P&L) account under all three … regimes. Our results suggest that although IFRS 9 is less procyclical than the previous regulation (IAS 39), it is more …
Persistent link: https://www.econbiz.de/10012135969
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The procyclicality of expected credit loss provisions
Abad, Jorge; Suárez, Javier - 2018
Persistent link: https://www.econbiz.de/10011981049
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The role of local accounting standard setters in institutional complexity : 'explosion' of local standards in Japan
Matsubara, Saori; Endo, Takahiro - 2016
Persistent link: https://www.econbiz.de/10011612679
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The convergence of IFRS and US GAAP : evidence from the SEC’s removal of form 20-F reconciliations
Mestelman, Stuart; Mohammad, Emad; Shehata, Mohamed - 2015
Persistent link: https://www.econbiz.de/10010517188
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Globalisierung und Bilanzrecht : einige ordnungspolitische Bemerkungen
Westerhoff, Horst-Dieter - 2002
Persistent link: https://www.econbiz.de/10010494188
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Measuring the procyclicality of impairment accounting regimes : a comparison between IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; … - 2020
Persistent link: https://www.econbiz.de/10012198395
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Review on tax research in accounting : is the information given by U.S. GAAP income taxes also provided by IFRS?
Frey, Lisa; Engelhard, Lisa - 2017
IFRS standards and offer which we believe are interesting avenues for future research on the information on tax notes … provided by IFRS financial statements. …
Persistent link: https://www.econbiz.de/10011849270
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Cross-country research on earnings quality: a literature review and future opportunities
Enomoto, Masahiro - 2018
Persistent link: https://www.econbiz.de/10011880184