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 … de l’IAS 39 par l’IFRS 9. À l'aide de la méthodologie de l'étude d’événements, je décèle que les banques qui ont accumulé …
