Similar Search Results

The economic consequences of including fair value adjustments to shareholders' equity in regulatory capital calculations

Chircop, Justin; Novotny-Farkas, Zoltán - 2014 - First draft: April 10, 2014, This draft: September 18, 2014

We investigate the economic consequences of the implementation of a particular aspect of Basel III in the U.S. Specifically, the Basel III proposal and the corresponding U.S. rule (hereafter referred to as the removal of the AOCI filter) to make the inclusion of unrealized fair value gains and...

Persistent link: https://www.econbiz.de/10010429138

Economic loan loss provision and expected loss

Hlawatsch, Stefan; Ostrowski, Sebastian - 2009

Persistent link: https://www.econbiz.de/10003840068

Fair value accounting and regulatory capital requirements

Yonetani, Tatsuya; Katsuo, Yuko - 1998

Persistent link: https://www.econbiz.de/10000983821

10 years impairment-only approach : stakeholders' perceptions and researchers' findings

Stork Wersborg, Tobias; Teuteberg, Torben; Zülch, Henning - 2015

Persistent link: https://www.econbiz.de/10011431597

Using fair value earnings to assess firm value

Barth, Mary E.; Landsman, Wayne R. - 2018

Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A key dimension to this debate is whether fair value earnings can provide information to financial statement users that is helpful in making their economic decisions. A criticism of...

Persistent link: https://www.econbiz.de/10011976309

The information content of tax loss carryforwards : IAS 12 vs. valuation allowance

Flagmeier, Vanessa - 2017

This is the first study that analyzes the predictive ability of deferred tax information under IFRS. I examine whether … deferred taxes provide information about future tax payments and future performance, using a German sample of IFRS firms. The … and find no significant differences between firms reporting under IFRS and US-GAAP. Taken together, the evidence suggests …

Persistent link: https://www.econbiz.de/10011640201