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Alvarado, Maria; Muro, Laura; Tennant, Kirk Lee - In: Institutions in crisis : European perspectives on the …, (pp. 76-91). 2011

Persistent link: https://www.econbiz.de/10009382006

Fair value reclassifications of financial assets during the financial crisis

Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2012

abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS … reclassifying banks do not fully comply with the accompanying IFRS 7 requirements. These banks experience a significant increase in … bid-ask spreads in the long run. -- Bank Regulation ; Fair Value Accounting ; Financial Crisis ; IAS 39 ; IFRS 7 …

Persistent link: https://www.econbiz.de/10009487337

Does high-quality financial reporting mitigate the negative impact of global financial crises on firm performance? : evidence from the United Kingdom

Lin, Zhiwei; Jiang, Yihong; Tang, Qingliang; He, Xiangjian - In: Australasian accounting business and finance journal : AABF 8 (2014) 5, pp. 19-46

Persistent link: https://www.econbiz.de/10010520431

Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2012 academic literature

Franzen, Laurel; Meckfessel, Michele; Moehrle, Stephen R.; … - In: Research in accounting regulation 27 (2015) 1, pp. 21-38

Persistent link: https://www.econbiz.de/10011316576

Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2013 academic literature

Franzen, Laurel; Meckfessel, Michele; Moehrle, Stephen R.; … - In: Research in accounting regulation 27 (2015) 2, pp. 138-159

Persistent link: https://www.econbiz.de/10011438688

Financial crisis and earnings management : the European evidence

Filip, Andrei; Raffournier, Bernard - In: The international journal of accounting : TIJA 49 (2014) 4, pp. 455-478

Persistent link: https://www.econbiz.de/10010468638

The effects of the European debt crisis on earnings quality

Kousenidis, Dimitrios V.; Ladas, Anestis C.; Negakis, … - In: International review of financial analysis 30 (2013), pp. 351-362

Persistent link: https://www.econbiz.de/10010461545

Hedge accounting choice as exchange loss avoidance under financial crisis : evidence from Brazil

Sticca, Ralph Melles; Nakao, Silvio Hiroshi - In: Emerging markets review 41 (2019), pp. 1-19

Persistent link: https://www.econbiz.de/10012315118

Financial reporting quality for banks in Egypt and the UAE

El-Bannany, Magdi - In: Corporate ownership & control : international … 15 (2017/2018) 2, pp. 116-131

Persistent link: https://www.econbiz.de/10011992984

The economics of disclosure and financial reporting regulation : evidence and suggestions for future research

Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622

Persistent link: https://www.econbiz.de/10011500056