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Market reactions towards IFRS 9 pronouncements

Widmer, Severin Oliver - In: Three essays on capital market effects of accounting …, (pp. 9-50). 2017

income to other comprehensive income (OCI), as part of replacing IAS 39 by IFRS 9. Using event study methodology, I find that …

Persistent link: https://www.econbiz.de/10011774036

The market perception of own credit risk

Widmer, Severin Oliver; Fiechter, Peter - In: Three essays on capital market effects of accounting …, (pp. 51-90). 2017

, and risk relevance of OCR gains and losses on FVOL. Using a global sample of IFRS banks from 2006 to 2015, we find that …

Persistent link: https://www.econbiz.de/10011774039

Beyond IFRS: how firms benefit from industry-specific reporting guidance

Widmer, Severin Oliver; Halberkann, Jérôme - In: Three essays on capital market effects of accounting …, (pp. 91-142). 2017

This dissertation comprises three distinct chapters. The third chapter examines the capital market effects of standardized voluntary disclosure of industry-specific information in an ex-ante strong information environment, which is the European real estate sector. We compute three proxies...

Persistent link: https://www.econbiz.de/10011774042

Could the next Indonesian income tax law adopt to the concept of income under IFRS?

Budi, Prianto; Rahayu, Ning - In: International journal of economic policy in emerging … 14 (2021) 2, pp. 151-173

Persistent link: https://www.econbiz.de/10012508194

Audit quality and the value relevance of fair values

Siekkinen, Jimi - In: International journal of accounting, auditing and … 13 (2017) 3, pp. 227-253

Persistent link: https://www.econbiz.de/10011818801

Fair value accounting and management opportunism on earnings management in banking sector : first evidence

Tutino, Marco; Pompili, Marco - In: Corporate ownership & control : international … 15 (2017/2018) 2, pp. 59-69

Persistent link: https://www.econbiz.de/10011992959

Level 3 income and CEO cash compensation in the financial industry

Young, Chaur-Shiuh; Tsai, Liu-Ching; Hsu, Hui-Wen - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 2, pp. 568-588

Persistent link: https://www.econbiz.de/10014584622

Fair value accounting : the eternal debate : AinE EAA symposium, May 2018

Mora, Araceli; McGeachin, Anne; Barth, Mary E.; Barker, … - In: Accounting in Europe 16 (2019) 3, pp. 237-255

Persistent link: https://www.econbiz.de/10012177178

Fair value of earnouts : valuation uncertainty or managerial opportunism?

Ferguson, Andrew; Hu, Wei; Lam, Peter - In: The accounting review : a publication of the American … 99 (2024) 3, pp. 141-167

Persistent link: https://www.econbiz.de/10014536453

Fair values and compensation contracting : evidence from real estate firms

Henderson, Darren - In: Journal of business finance & accounting : JBFA 49 (2022) 5/6, pp. 627-657

Persistent link: https://www.econbiz.de/10013348062