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Fair value and banking contagion : empirical evidence from Islamic and conventional banking sectors in GCC region
Gharbi, Leila; Khamoussi, Halioui - In: Journal of Islamic accounting and business research : JIABR 7 (2016) 3, pp. 215-236
Persistent link: https://www.econbiz.de/10011591767
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The association between fair value measurements and banks' discretionary accounting choices
Xu, Xiaolu - In: Advances in accounting : a research annual 44 (2019), pp. 108-120
Persistent link: https://www.econbiz.de/10012064337
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The impact of fair value measurement for bank assets on information asymmetry and the moderating effect of own credit risk gains and losses
Fontes, Joana C.; Panaretou, Argyro; Peasnell, Ken V. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 127-147
Persistent link: https://www.econbiz.de/10011966792
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Accounting for financial stability : lessons from the financial crisis and future challenges
Bischof, Jannis; Laux, Christian; Leuz, Christian - 2018
reporting discretion and enforcement deserve careful consideration. In addition, bank regulation through its interlinkage with …
Persistent link: https://www.econbiz.de/10012011324
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Selective trading of available-for-sale securities : evidence from U.S. commercial banks
Dong, Minyue; Zhang, Xiao-Jun - In: European accounting review 27 (2018) 3, pp. 467-493
Persistent link: https://www.econbiz.de/10011883418
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Prudential filters, portfolio composition at fair value and capital ratios in European banks
Argimón, Isabel; Dietsch, Michel; Estrada, Ángel - In: Journal of financial stability 39 (2018), pp. 187-208
Persistent link: https://www.econbiz.de/10012159766
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The effects of SFAS 157 disclosures on investment decisions
Iselin, Michael; Nicoletti, Allison - In: Journal of accounting & economics 63 (2017) 2/3, pp. 404-427
Persistent link: https://www.econbiz.de/10011730327
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Banks' use of accounting discretion and regulatory intervention : the case of European banks' impairments on Greek government bonds
Bierey, Martin; Schmidt, Martin - In: The international journal of accounting : TIJA 52 (2017) 2, pp. 122-141
Persistent link: https://www.econbiz.de/10011735382
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Accounting for banks, capital regulation and risk-taking
Li, Jing - In: Journal of banking & finance 74 (2017), pp. 102-121
Persistent link: https://www.econbiz.de/10011793716
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Three essays on capital market effects of accounting information
Widmer, Severin Oliver - 2017
for the bank’s economic performance. In addition, OCR gains and losses are risk relevant, as indicated by the positive …
Persistent link: https://www.econbiz.de/10011772789