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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

Prudential filters, portfolio composition and capital ratios in european banks

Argimón, Isabel; Estrada, Ángel; Dietsch, Michel - 2015

Persistent link: https://www.econbiz.de/10011795998

Market reactions towards IFRS 9 pronouncements

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

This dissertation comprises three distinct chapters. The first chapter examines market reactions towards changing the information location of own credit risk (OCR) gains and losses on financial liabilities designated at fair value (FVOL) from net income to other comprehensive income (OCI), as...

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

market perceives OCR gains (losses) as a negative (positive) signal for the bank’s economic performance. In addition, OCR …

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