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Three essays on capital market effects of accounting information
Widmer, Severin Oliver - 2017
income to other comprehensive income (OCI), as part of replacing IAS 39 by IFRS 9. Using event study methodology, I find that … sample of IFRS banks from 2006 to 2015, we find that recognized OCR gains and losses are negatively related to stock returns … for the bank’s economic performance. In addition, OCR gains and losses are risk relevant, as indicated by the positive …
Persistent link: https://www.econbiz.de/10011772789
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Fair Value : Bewertung in Rechnungswesen, Controlling und Finanzwirtschaft
Bieg, Hartmut (ed.); Heyd, Reinhard (contributor) - 2005
Persistent link: https://www.econbiz.de/10002237812
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Wiley guide to fair value under IFRS : international financial reporting standards
Catty, James P. (contributor) - 2010
Persistent link: https://www.econbiz.de/10003883238
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IFRS et la crise financière
Carlier, Th. (contributor); Colmant, Bruno (contributor);  … - 2010
Persistent link: https://www.econbiz.de/10003960044
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EAA symposium, Tampere, 13 May 2009: Wanted ; foundations of accounting measurement
In: Abacus : a journal of accounting, finance and business … 46 (2010) 1, pp. 84-119
Persistent link: https://www.econbiz.de/10003964605
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The Routledge companion to fair value and financial reporting
Walton, Peter J. (contributor); Walton, Peter (ed.) - 2007
Persistent link: https://www.econbiz.de/10003399113
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Fair-Value-Bilanzierung für deutsche Versicherungsunternehmen : Chancen und Risikopotenziale
Brütting, Christian (contributor);  … - 2006
Persistent link: https://www.econbiz.de/10003356761
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Kapitalmarktorientierte Bewertung, internationale Rechnungslegung und Entscheidungsnützlichkeit
Rzepka, Maximilian - 2015
valuation, international financial reporting standards (IFRS), decision usefulness, fair value, intangible assets, foreign …
Persistent link: https://www.econbiz.de/10011429142
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Dylematy współczesnej rachunkowości
Gabrusewicz, Wiktor (contributor);  … - 2011
Persistent link: https://www.econbiz.de/10013444680
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The Routledge companion to fair value in accounting
Livne, Gilad (ed.); Markarian, Garen (ed.) - 2018
value accounting in financial institutions -- Bank risk management : and fair value accounting -- The use of fair value …
Persistent link: https://www.econbiz.de/10011798262