Narrow search
Showing 1 - 10 of 128,040
Cover Image
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
Cover Image
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
recommendations (BPR) issued by the European Public Real Estate Association (EPRA). Our results show that EPRA NAV and EPRA NNNAV are … both relatively and incrementally value relevant. Further, our results show that firms’ increased (decreased) EPRA BPR … cost of capital. Lastly, we find that debt offering plans are positively associated with first-time adoption of EPRA BPR …
Persistent link: https://www.econbiz.de/10011774042
Cover Image
Three essays on capital market effects of accounting information
Widmer, Severin Oliver - 2017
income to other comprehensive income (OCI), as part of replacing IAS 39 by IFRS 9. Using event study methodology, I find that … sample of IFRS banks from 2006 to 2015, we find that recognized OCR gains and losses are negatively related to stock returns … 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
Cover Image
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
Cover Image
Voluntary fair value disclosures by bank holding companies : the role of sec dear CFO letters
Weiss, Renee; Shon, John - In: Accounting & taxation : AT 7 (2015) 1, pp. 21-37
Persistent link: https://www.econbiz.de/10011289166
Cover Image
Enhanced disclosure of credit derivatives, information asymmetry and credit risk
Zhao, Qiuhong - In: Journal of business finance & accounting : JBFA 49 (2022) 5/6, pp. 717-751
Persistent link: https://www.econbiz.de/10013348071
Cover Image
Information asymmetry and voluntary SFAS 157 fair value disclosures by bank holding companies during the 2007 financial crisis
Weiss, Renee; Shon, John - In: Accounting perspectives : a journal of The Canadian … 16 (2017) 3, pp. 169-203
Persistent link: https://www.econbiz.de/10011779247
Cover Image
Fair value-related information in anlysts' decision processes : evidence from the financial crisis
Bischof, Jannis; Daske, Holger; Sextroh, Christoph - In: Journal of business finance & accounting : JBFA 41 (2014) 3/4, pp. 363-400
Persistent link: https://www.econbiz.de/10010378412
Cover Image
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
Cover Image
Accounting for financial stability : bank disclosure and loss recognition in the financial crisis
Bischof, Jannis; Laux, Christian; Leuz, Christian - In: Journal of financial economics 141 (2021) 3, pp. 1188-1217
Persistent link: https://www.econbiz.de/10012873195