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Die Übernahme des beizulegenden Zeitwertes von zu Handelszwecken erworbenen Finanzinstrumenten in die Steuerbilanz

Krawitz, Norbert; Kalbitzer, Jens - In: Steuerliche Gewinnermittlung nach dem …, (pp. 149-171). 2008

Persistent link: https://www.econbiz.de/10003745846

Fair Value aus Investorensicht

Jakobus, Peter; Papa, Vincent - In: Zeitschrift für das gesamte Kreditwesen : Pflichtblatt … 62 (2009) 11, pp. 541-543

Persistent link: https://www.econbiz.de/10003840929

Änderungen der Bewertung von zu Handelszwecken erworbenen Finanzinstrumenten nach dem BilMoG-Entwurf

Gemeinhardt, Jürgen; Bode, Marcel - In: Steuern und Bilanzen : STuB ; Zeitschrift für das … 10 (2008) 5, pp. 170-177

Persistent link: https://www.econbiz.de/10003653269

Accounting for derivatives and hedging activities : comparison of cash flow versus fair value hedge accounting

Smith, Pamela A.; Kohlbeck, Mark J. - In: Issues in accounting education 23 (2008) 1, pp. 103-117

Persistent link: https://www.econbiz.de/10003653602

Fair value accounting for financial instruments : evidence on opinions and practice

Louwrier, Erik - 2005

Persistent link: https://www.econbiz.de/10003294087

Valuing Derivatives : Funding Value Adjustments and Fair Value

Hull, John C. - 2017

The authors examine whether a bank should make a funding value adjustment (FVA) when valuing derivatives. They conclude that an FVA is justifiable only for the part of a company's credit spread that does not reflect default risk. They show that an FVA can lead to conflicts between traders and...

Persistent link: https://www.econbiz.de/10012974498

Effects of fair value reporting of derivatives on risk management policies and firm value : Evidence from SFAS No. 133

Lee, Jiyoon - 2020

I examine the effects of fair value reporting of derivatives, in accordance with SFAS No. 133, on corporate risk management policies and firm value. Prior studies predict that effective risk management through derivatives use reduces demand for liquidity (cash, credit lines) and increases debt...

Persistent link: https://www.econbiz.de/10012855486

Fair Value Gains and Losses in Derivatives and CEO Compensation

Manchiraju, Hariom - 2015

and that the derivative gains have a substantial impact on firms' overall earnings. We find that CEOs are rewarded for … hedge derivative gains, more so in firms facing high financial contracting costs. However, we find that non-hedge derivative … gains are also rewarded. Further, the CEO compensation is more sensitive to non-hedge derivative gains than it is to non …

Persistent link: https://www.econbiz.de/10013037783

An accounting perspective on a crisis perpetuated thorugh the capital market

Bonaci, Carmen Giorgiana; Matiş, Dumiktru - In: Romanian economic and business review 4 (2009) 3, pp. 61-80

Persistent link: https://www.econbiz.de/10009012515

Financial derivatives and bank risk : evidence from eighteen developed markets

Huan, Xing; Parbonetti, Antonio - In: Accounting and business research 49 (2019) 7, pp. 847-874

Persistent link: https://www.econbiz.de/10012226152