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Wirtschaftsprüfung case by case: Lösungen nach HGB mit Hinweisen auf ISA und US-GAAS
In: Betriebs-Berater-Studium
Wirtschaftsprüfung case by case: Lösungen nach HGB mit Hinweisen auf ISA und US-GAAS : mit 11 Prüfungsschemata
In: Betriebs-Berater Studium - BWL case by case
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?
In: TRR 266 Accounting for Transparency Working Paper Series No. 134
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Accounting Enforcement and Bank Transparency under Hierarchical Supervision in a Banking Union*
In: TRR 266 Accounting for Transparency Working Paper Series No. 29, 2023
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How Do Non-Performing Loans Evolve along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency
In: Forthcoming, European Accounting Review, https://doi.org/10.1080/09638180.2022.2071960
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How Do Non-Performing Loans Evolve along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency
In: forthcoming at European Accounting Review
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Asset Reclassifications and Bank Recapitalization during the Financial Crisis
In: Management Science, forthcoming: https://doi.org/10.1287/mnsc.2022.4364
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IFRS: Markets, Practice, and Politics
In: Foundations and Trends® in Accounting: Vol. 15: No. 1–2, pp 1-262. http://dx.doi.org/10.1561/1400000055
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Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis
In: SAFE Working Paper No. 283
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Working paper
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Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis
In: CFS Working Paper, No. 622, 2019
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Working paper
Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?
In: Deutsche Bundesbank Discussion Paper No. 40/2020
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Working paper
Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis
In: European Corporate Governance Institute (ECGI) - Law Working Paper No. 445/2019
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Working paper
Fair value reclassifications of financial assets during the financial crisis
At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that banks use the reclassification option to forgo the recognition of fair value losses and ultimately the regulatory costs of supervisory intervention. Analyses of stock market reactions suggest that a small subset of the most troubled banks benefit from such reclassifications. However, analyses of related footnote disclosures reveal that two-thirds of 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.
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