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Signalling behaviour and bank provisioning policies in Nigeria : the conditional effect of the IFRS adoption and solvency risk
Salami, Adbulai Agbaje; Uthman, Ahmad Bukola; … - In: Trends economics and management 15 (2021) 38, pp. 35-59
) respectively in Nigeria in the recent past. Methodology: Bank-level unbalanced panel datasets of a sample 16 DMBs, which are … on one regime (IAS 39) of IFRS loan loss reporting but mitigated by the partial implementation of the second regime (IFRS …
Persistent link: https://www.econbiz.de/10013204194
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The predictive value of bank fair values
Ehalaiye, Dimu; Tippett, Mark; Van Zijl, Tony - In: Pacific-Basin finance journal 41 (2017), pp. 111-127
Persistent link: https://www.econbiz.de/10011800503
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Usefulness of fair values for predicting banks' future earnings : evidence from other comprehensive income and its components
Bratten, Brian; Causholli, Monika; Khan, Urooj - In: Review of accounting studies 21 (2016) 1, pp. 280-315
Persistent link: https://www.econbiz.de/10011448230
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Corporate governance and earnings management in banks : an empirical evidence from India
Biswas, Sarit; Bhattacharya, Mousumi; Sadarangani, Pradip H. - In: Cogent economics & finance 10 (2022) 1, pp. 1-20
boards and EM, indicating that the lack of gender diversity on a bank’s board outweighs the benefits of gender-diverse boards …
Persistent link: https://www.econbiz.de/10013447911
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Exploring the relevance and reliability of fair value accounting
Fukui, Yoshitaka; Saito, Shizuki - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 181-190
Persistent link: https://www.econbiz.de/10013261781
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Historical costs versus fair value measurement in financial accounting
Dvořáková, Dana - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 6-18
initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value …
Persistent link: https://www.econbiz.de/10011459498
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Fair value accounting and measurement through FASB's developments
Bonaci, Carmen Giorgiana; Strouhal, Jiří; Matis, Dumitru - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 40-63
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters, through the point of view of the historical events, which led...
Persistent link: https://www.econbiz.de/10011459506
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Fair value measurement in financial reporting
Dvořáková, Dana - In: European financial and accounting journal : EFAJ 6 (2011) 1, pp. 60-75
of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fair Value Measurement in May 2011. The … objective of IFRS 13 is to unify the approaches to determining fair value under IFRSs. The aim of this paper is to offer a …
Persistent link: https://www.econbiz.de/10011459957
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Constructing accounting uncertainity estimates variable
Serdarevic, Nino - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 3, pp. 62-75
revaluations. I draw special attention to recent IFRS convergences to US GAAP, especially in harmonizing with FAS 130 Reporting …
Persistent link: https://www.econbiz.de/10009703771
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Unreliable accounts : how regulators fabricate conceptual narratives to diffuse criticism
Ramanna, Karthik - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 81-151
Persistent link: https://www.econbiz.de/10013261774