reporting discretion and enforcement deserve careful consideration. In addition, bank regulation through its interlinkage with …

bid-ask spreads in the long run. -- Bank Regulation ; Fair Value Accounting ; Financial Crisis ; IAS 39 ; IFRS 7 … 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 …

mandatory for all banks was highly controversial. The regulators' view that such an inclusion would result in greater bank … of regulatory capital. Second, bank share prices reacted negatively (positively) to pronouncements that increased …

universal bank with investment banking and commercial banking activities. We run simulations for different strategies (fully … IAS a fully hedged bank can portray its zero economic earnings in its financial statements. As Old IAS offer much … discretion, this bank may also present income that is either positive or negative. We further show that because of the …

nonprofessional investors to invest in a bank’s shares. Specifically, we assess how investors respond to variations in net income …-professioneller Investoren beeinflusst. Dabei wird die Entscheidung, in Aktien einer Bank zu investieren, in Reaktion auf verschieden hohe … Bewertungsänderungen der Aktiva Position „Wertpapiere“ der Bank untersucht. Es erfolgt des Weiteren eine differenzierte Betrachtung der …

deals with the disclosure requirements of IFRS 7 in the European banking industry so far.How disproportionate the attention … paid to repos is, becomes apparent by examining the financial statement of one German bank. It was noticed, that the … information provided on repos was not too extensive, even though repos ac-counted for approximately 39% of the bank's total assets …

analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects … bank resilience through lower capital levels. In the absence of archival data of IFRS 9 and their potential biases due to …IFRS 9 substantially affects the financial sector by changing the impairment methodology for credit losses. This paper …

-year observations from European banks reporting under IFRS, in contrast to previous research conducted in the US, we find no overall …

' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model …