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Market reactions towards IFRS 9 pronouncements
Widmer, Severin Oliver - In: Three essays on capital market effects of accounting …, (pp. 9-50). 2017
income to other comprehensive income (OCI), as part of replacing IAS 39 by IFRS 9. Using event study methodology, I find that …
Persistent link: https://www.econbiz.de/10011774036
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Beyond IFRS: how firms benefit from industry-specific reporting guidance
Widmer, Severin Oliver; Halberkann, Jérôme - In: Three essays on capital market effects of accounting …, (pp. 91-142). 2017
recommendations (BPR) issued by the European Public Real Estate Association (EPRA). Our results show that EPRA NAV and EPRA NNNAV are … both relatively and incrementally value relevant. Further, our results show that firms’ increased (decreased) EPRA BPR … cost of capital. Lastly, we find that debt offering plans are positively associated with first-time adoption of EPRA BPR …
Persistent link: https://www.econbiz.de/10011774042
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Fair value accounting and bank default : the effects of Level 3 assets on default risk and default costs
Riepe, Jan - In: Essays in empirical banking, (pp. 18-55). 2014
Persistent link: https://www.econbiz.de/10011375871
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Expected credit losses under IFRS 9 : concept, models, and disclosures
Allini, Alessandra; Jaggi, Bikki; Zampella, Annamaria; … - 2024
Persistent link: https://www.econbiz.de/10015046809
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Learning from excess audit fees : market perceptions of abnormal audit fees and fair value disclosures
Riepe, Jan - In: Essays in empirical banking, (pp. 56-107). 2014
Persistent link: https://www.econbiz.de/10011375874
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Kapitalmarktbewertung und Fair-Value-Bilanzierung von Banken
Daske, Holger; Bischof, Jannis - In: Eigenkapital – Kapitalmarkt und Unternehmenssteuerung …, (pp. 27-43). 2012
Persistent link: https://www.econbiz.de/10009523322
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Accounting choice theory : derivatives fair value in banks in Brazil
Perlingeiro Iannazzo, Bruna; Carvalho, Luiz Nelson Guedes de - In: Financial services : efficiency and risk management, (pp. 205-229). 2012
Persistent link: https://www.econbiz.de/10009583657
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Asymmetric information and opacity in credit derivatives markets
Nicolò, Antonio; Pelizzon, Loriana - In: The credit derivatives handbook : global perspectives, …, (pp. 57-75). 2008
Persistent link: https://www.econbiz.de/10003748402
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Transparency, information disclosure and participation in export credit agency cover decisions
Görlach, Benjamin; Knigge, Markus; Schaper, Marcus - In: Participation for sustainability in trade, (pp. 241-258). 2007
Persistent link: https://www.econbiz.de/10003525192
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Information asymmetry and information failure : disclosure problems in complex financial markets
Schwarcz, Steven L. - In: Corporate governance and the global financial crisis : …, (pp. 95-112). 2011
Persistent link: https://www.econbiz.de/10009248368