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CECL and the credit cycle
Loudis, Bert; Ranish, Ben - 2019
We find that that the Current Expected Credit Loss (CECL) standard would slightly dampen fluctuations in bank lending over the economic cycle. In particular, if the CECL standard had always been in place, we estimate that lending would have grown more slowly leading up to the financial crisis...
Persistent link: https://www.econbiz.de/10012182062
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Auditor lobbying on accounting standards
Allen, Abigail; Ramanna, Karthik; Roychowdhury, Sugata - 2014 - This draft: December 22, 2014
We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973-2006). In particular, we focus on the influence of auditors' lobbying incentives arising from two basic factors: managing expected litigation...
Persistent link: https://www.econbiz.de/10010484998
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Nachwuchswissenschaftliche Impulse zur empirischen Rechnungslegungsforschung
Jödicke, Dirk (contributor) - 2019
. The second one simulates impacts of new leasing standard IFRS 16 on financial accounts on 31.12.2018. The third paper … Simulation der Auswirkungen der neuen Leasingregeln des IFRS 16 auf Abschlüsse zum 31.12.2018. Die dritte Arbeit zeigt auf, wie …
Persistent link: https://www.econbiz.de/10012653887
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Nachwuchswissenschaftliche Impulse zur empirischen Rechnungslegungsforschung ; [1]
Jödicke, Dirk (ed.) - 2019
. The second one simulates impacts of new leasing standard IFRS 16 on financial accounts on 31.12.2018. The third paper … Simulation der Auswirkungen der neuen Leasingregeln des IFRS 16 auf Abschlüsse zum 31.12.2018. Die dritte Arbeit zeigt auf, wie …
Persistent link: https://www.econbiz.de/10012138059
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Umstellung auf das "Right-of-Use-Konzept" in der Leasingbilanzierung nach IFRS durch ED/2010/9 "Leases"
Lühn, Michael - 2010
Mit ED/2010/9 "Leases" wird die Leasingbilanzierung im IFRS-Abschluss auf eine neue Basis gestellt. Während der …
Persistent link: https://www.econbiz.de/10008696415
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The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession
Bloomfield, Matthew J.; Brüggemann, Ulf; Christensen, … - 2015
The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers,...
Persistent link: https://www.econbiz.de/10011431204
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IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
Henselmann, Klaus; Klein, Martin; Wiese, Maren - 2010
The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …
Persistent link: https://www.econbiz.de/10010300366
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Mandatory IFRS adoption and accounting comparability
Cascino, Stefano; Gassen, Joachim - 2010
The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more … shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS … adoption of IFRS increases the comparability of some prominent balance sheet line items across countries, it has no clear …
Persistent link: https://www.econbiz.de/10010281527
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Comparability effects of mandatory IFRS adoption
Cascino, Stefano; Gassen, Joachim - 2012
The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS …
Persistent link: https://www.econbiz.de/10010281535
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The Valuation of Employee Stock Options - How Good Is the Standard?
Raupach, Peter - 2003
This study contributes to the valuation of employee stock options (ESO) in two ways: First, a new pricing model is presented, admitting a major part of calculations to be solved in closed form. Designed with a focus on good replication of empirics, the model fits with publicly observable...
Persistent link: https://www.econbiz.de/10010316309