Narrow search
Showing 81 - 90 of 147,965
Cover Image
Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading
Ellul, Andrew - 2016
We provide evidence concerning the use of historical cost (HCA) versus mark-to-market (MTM) accounting in regulating financial institutions. Accounting rules, through their interactions with capital regulations, alter financial institutions' trading behavior. The insurance industry provides a...
Persistent link: https://www.econbiz.de/10013008381
Cover Image
Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading
Ellul, Andrew - 2015
We provide evidence concerning the use of historical cost (HCA) versus mark-to-market (MTM) accounting in regulating financial institutions. Accounting rules, through their interactions with capital regulations, alter financial institutions' trading behavior. The insurance industry provides a...
Persistent link: https://www.econbiz.de/10013037305
Cover Image
Do loans fair value affect market value? : evidence from European banks
Drago, Danilo; Mazzuca, Maria; Colonel, Renata Trinca - In: Journal of financial regulation and compliance : an … 21 (2013) 2, pp. 108-120
Persistent link: https://www.econbiz.de/10009780512
Cover Image
Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis
Adwan, Sami; Alhaj-Ismail, Alaa; Girardone, Claudia - In: Journal of international accounting auditing & taxation 39 (2020), pp. 1-12
Persistent link: https://www.econbiz.de/10012299732
Cover Image
Investigation on the value relevance of accounting information : evidence from incorporated companies in the Singapore capital market
Basil Abeifaa Der; Polak, Petr; Masairol Masri - In: Investment management and financial innovations 13 (2016) 3, pp. 9-21
Persistent link: https://www.econbiz.de/10011666533
Cover Image
The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment
Cedergren, Matthew C.; Chen, Changling; Chen, Kai - In: Review of accounting studies 24 (2019) 2, pp. 426-455
Persistent link: https://www.econbiz.de/10012098999
Cover Image
Effects of R&D policy choice on accounting performance and market value
Wang, Yanni; Du, Rong; Koong, Kai S.; Fan, Weiguo - In: R & D management 47 (2017) 4, pp. 545-556
Persistent link: https://www.econbiz.de/10011759841
Cover Image
Theorie und Praxis der Restwertermittlung im Lichte einer Marktwert-Buchwert-Lücke : Implikationen für die Unternehmensbewertung
Karami, Behzad - In: Corporate finance : Finanzierung, Kapitalmarkt, … 8 (2017) 5/6, pp. 164-171
Persistent link: https://www.econbiz.de/10011782168
Cover Image
Marking to market versus taking to market
Plantin, Guillaume; Tirole, Jean - In: The American economic review 108 (2018) 8, pp. 2246-2276
Persistent link: https://www.econbiz.de/10011898870