Using quarterly data on FAS 157 fair value disclosures for US bank holding companies from 2008 to 2013, we test whether … standards. These standards offer management significant discretion for measuring fair values, potentially reducing bank … transparency and affecting market perceptions about bank risk. We find limited evidence that capital ratios are lower at …

Using quarterly data on FAS 157 fair value disclosures for US bank holding companies from 2008 to 2013, we test whether … standards. These standards offer management significant discretion for measuring fair values, potentially reducing bank … transparency and affecting market perceptions about bank risk. We find limited evidence that capital ratios are lower at …

net chargeoffs, non-performing loans, and bank failures over both short and long time horizons. Further tests indicate …

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 …

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 …

loss approach under International Financial Reporting Standards (IFRS) in the European Union (EU) affects the cross …-country comparability and predictive ability of loan loss allowances. Given bank supervisors' keen interest in comparable and adequate loan … loss allowances, we also examine the role of supervisors in determining financial statement effects around IFRS adoption …

dynamics of its social context. It examines an IFRS regulatory incident that fails to conclude with any decision or resolving … agency adhere narrowly to their tasks, ensuring formal but not substantive IFRS compliance. Field participants are seen to … debates on the need for a pan-European enforcement agency and shed light on the importance of IFRS interpretation for the …

This paper examines whether public bank managers change both the composition and classification of their investment …

This paper investigates whether the current IFRS enforcement system at a supra-national level can prevent opportunistic … informal institutions. Through this theoretical lens, this paper presents the case study of the Bank of Italy share revaluation … within the EU IFRS enforcement system.The case illustrates the complex interactions among all key actors at different levels …