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Impairment of Assets : Wertbeeinträchtigung von Vermögensgegenständen ; konzeptionelle Analyse, Vergleich und empirische Untersuchungen von FAS 121 und IAS 36; Exkurs zu FER 20

Eberle, Reto - 2000

Persistent link: https://www.econbiz.de/10001465363

IFRS 9 Expected Loss : A Model Proposal for Estimating the Probability of Default for Non-Rated Companies

Delgado-Vaquero, David - 2019

Under the IFRS 9 impairment model, entities must estimate the PD (Probability of Default) for all financial assets (and …

Persistent link: https://www.econbiz.de/10012889378

Fair Value Accounting and Corporate Debt Structure

Zhang, Jing - 2017

In this study, we examine the impact of fair value accounting on corporate debt structures, i.e., debt conversion privilege and maturity term. We argue that fair value accounting affects agency conflicts between debtholders and shareholders via its impact on financial reporting quality....

Persistent link: https://www.econbiz.de/10012975501

Illiquid assets and the opacity discount in banks' valuation

Anselmi, Guido - In: Review of Pacific Basin financial markets and policies 24 (2021) 4, pp. 2150028-1-2150028-40

Persistent link: https://www.econbiz.de/10012805128

A bond consistent derivative fair value

Gunnesson, C. Johan; Fernández Muñoz de Morales, Alberto - In: The journal of credit risk : published quarterly by … 12 (2016) 2, pp. 113-133

Persistent link: https://www.econbiz.de/10011597899

Fair value in the professional valuation : concept and models

Artemenkov, Andrey I.; Lodh, Suman; Nandy, Monomita - In: International journal of critical accounting : IJCA 10 (2018) 6, pp. 427-446

Persistent link: https://www.econbiz.de/10012040402

Measurement model or asset type : evidence from an evaluation of the relevance of financial assets

Freeman, Willoe; Wells, Peter; Wyatt, Anne - In: Abacus : a journal of accounting, finance and business … 53 (2017) 2, pp. 180-210

Persistent link: https://www.econbiz.de/10011803422

The valuation of employee stock options : how good is the standard?

Raupach, Peter - 2003

Persistent link: https://www.econbiz.de/10013444498

Jahresabschluss nach IFRS und HGB

Henselmann, Klaus - 2008

Persistent link: https://www.econbiz.de/10003701978

Operationalisierung von EFQM-basiertem Controlling

Bergholz, Werner - In: Controlling & Management review / Sonderheft : ZfCM : … (2008) 3, pp. 33-40

Persistent link: https://www.econbiz.de/10003771829

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