nonprofessional investors to invest in a bank’s shares. Specifically, we assess how investors respond to variations in net income …-professioneller Investoren beeinflusst. Dabei wird die Entscheidung, in Aktien einer Bank zu investieren, in Reaktion auf verschieden hohe … Bewertungsänderungen der Aktiva Position „Wertpapiere“ der Bank untersucht. Es erfolgt des Weiteren eine differenzierte Betrachtung der …

IFRS 9 was introduced by the IASB in 2014 and became mandatory for fiscal years starting in 2018. It bears fundamental … measurement, impairment and loan loss provision. As bank balance sheets consists of financial instruments by more than 95 per cent …, the application of the new standard was expected to bear major impacts on the bank´s balance sheets. This working paper …

deals with the disclosure requirements of IFRS 7 in the European banking industry so far.How disproportionate the attention … paid to repos is, becomes apparent by examining the financial statement of one German bank. It was noticed, that the … information provided on repos was not too extensive, even though repos ac-counted for approximately 39% of the bank's total assets …

analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects … bank resilience through lower capital levels. In the absence of archival data of IFRS 9 and their potential biases due to …IFRS 9 substantially affects the financial sector by changing the impairment methodology for credit losses. This paper …

analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects … bank resilience through lower capital levels. In the absence of archival data of IFRS 9 and their potential biases due to …IFRS 9 substantially affects the financial sector by changing the impairment methodology for credit losses. This paper …

-year observations from European banks reporting under IFRS, in contrast to previous research conducted in the US, we find no overall …

alleged by the critics; they point out that most bank assets are not fair valued, and the assets that are fair valued likely …