This study explores the literature about definitions and concepts when a significant increase in credit risk is achieved. In response to the financial crisis the IASB has introduced a new standard (IFRS 9) on impairment, which requires a three-step approach, which in general replaces the current...

Blockchain is seen as revolutionary or incremental change technology. Very often in the existing literature the double-entry bookkeeping is mentioned as a business case for blockchain, which enables major efficiency gains by distributed technology and elimination of traditional intermediaries...

We investigate if additional customized disclosure increases transparency or opacity for firms from IFRS reporting jurisdictions that adopt digitized financial statement filing. We identify the major data items that require customized extensions (firm specific) with digitized IFRS financial data...

We investigate the nature of extension. Extensions are discussed controversial in the academic literature. It can be summed up within the literature with one group, which regards extension as a means for increasing transparency, while the second group assumes extension are misused and...

Manuscript Type: Theoretical Research Question/Issue: This working paper develops new business models for banks. Due to ongoing debate on separation of the universal banking model, banks will need to radically search for new business models. Research Findings/Insights: Theoretical/Academic...