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Assessment of fair value accounting from the Islamic perspective

Wahyuni-TD, Ika Sari - In: International journal of accounting, auditing and … 13 (2017) 4, pp. 325-338

Persistent link: https://www.econbiz.de/10011845669

Meta-synthesis of fair value accounting effects

Uzma, Shigufta Hena - In: International journal of critical accounting : IJCA 9 (2017) 2, pp. 119-139

Persistent link: https://www.econbiz.de/10011806216

Fair value accounting and earnings persistence : evidence from international banks

Yao, Daifei; Percy, Majella; Stewart, Jenny; Hu, Fang - In: Journal of international accounting research 17 (2018) 1, pp. 47-68

Persistent link: https://www.econbiz.de/10011913486

Is fair value accounting an appropriate measure of today's financial instruments as more firms follow (IFRS)

Al-Rahamneh, Loay S. - In: International journal of economics and finance 10 (2018) 7, pp. 89-98

Persistent link: https://www.econbiz.de/10011883165

The importance of biological asset disclosures to the relevant user groups

Biljon, Marilene van; Scott, Deon - In: Agrekon 58 (2019) 2, pp. 244-252

Persistent link: https://www.econbiz.de/10012177533

Fair value exposure, auditor specialization, and banks' discretionary use of the loan loss provision

Bratten, Brian; Causholli, Monika; Myers, Linda A. - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 318-348

Persistent link: https://www.econbiz.de/10012170116

Bank capital structure and financial innovation : antagonists or two sides of the same coin?

Sasso, Lorenzo - In: Journal of financial regulation 2 (2016) 2, pp. 225-263

Persistent link: https://www.econbiz.de/10011731784

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