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Billings, Mark; Capie, Forrest - In: Accounting forum : advancing the interdisciplinary and … 33 (2009) 1, pp. 38-53

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Determinants for using visible reserves in German banks : an empirical study

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The German Commercial Code ("HGB") allows banks to build visible reserves for general banking risks according to section 340g HGB. These "GBR reserves" may, in addition to their risk provisioning function, be used to enhance capital endowment, for internal financing, signaling or earnings...

Persistent link: https://www.econbiz.de/10003882961

Die neue Dogmatik der internationalen Steuerentwicklung

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The relationship between purposes of budget use and budgetary slack

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Are banks using hidden reserves to beat earnings benchmarks? : Evidence from Germany

Bornemann, Sven; Kick, Thomas; Memmel, Christoph; … - 2010

Section 340f of the German Commercial Code allows banks to provision against the special risks inherent to the banking business by building hidden reserves. Beyond risk provisioning, these reserves are implicitly accepted as an earnings management device. By analyzing financial statements of...

Persistent link: https://www.econbiz.de/10008796573

Die Goldmarkeröffnungsbilanz 1924 im Lichte zeitgenössischer Bilanztheorie

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Aufkauf von Minderheitenanteilen im IFRS-Konzernabschluss

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