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A critical note on empirical comprehensive income research
Van Cauwenberge, Philippe (contributor);  … - 2007
Persistent link: https://www.econbiz.de/10003476809
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Accounting for financial instruments in the banking industry : conclusions from a simulation model
Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003
The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial statements of banks. We develop a...
Persistent link: https://www.econbiz.de/10009765358
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Internationale Rechnungslegung : Anschauungsmaterial für Forschung und Lehre
Gräfe, Christian - 1999
Persistent link: https://www.econbiz.de/10013360616
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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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New economy accounting : why are broad-based stock option plans so attractive?
Hess, Dieter; Luders, Erik - 2000
Several studies indicate that stock option plans are becoming more and more a substantial part of compensation schemes in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of the tax and accounting rules for different compensation...
Persistent link: https://www.econbiz.de/10011444889
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Wie bilanziert die EZB? : ein Kommentar zur Bilanzausweitung der Europäischen Zentralbank
Scholze, Andreas; Westermann, Frank - 2014
Die EZB hat ein neues Bilanzziel. Um eine Billion Euro möchte sie ihre Bilanz ausweiten - auf den Stand vom März 2012 - um Deflationsgefahren vorzubeugen. Dies wirft jedoch neue Fragen auf: Wie bilanziert eigentlich die EZB? Welchen Zielen dient diese Bilanz? Und wie informativ ist die...
Persistent link: https://www.econbiz.de/10010459176
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Creative accounting : ethical perceptions among accounting and non-accounting students
Gabrie͏̈ls, Xavier (contributor);  … - 2005
Persistent link: https://www.econbiz.de/10003095850
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New economy accounting : why are broad-based stock options plans so attractive?
Hess, Dieter - 2000
Several studies indicate that stock option plans are becoming more and more a substantial part of compensation schemes in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of the tax and accounting rules for different compensation...
Persistent link: https://www.econbiz.de/10013428338
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Mandatory IFRS adoption and accounting comparability
Cascino, Stefano; Gassen, Joachim - 2010
to be shaped by both reporting standards and incentives. -- international accounting ; IFRS ; comparability ; accounting …The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more … shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS …
Persistent link: https://www.econbiz.de/10008663374