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Bilanzierungsstandards im Kontext der Finanzmarktkrise

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  • Bernhard Pellens
  • Stefan Jannett
  • André Schmidt
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    Abstract

    In this article we analyse the role of International Financial Reporting Standards (IFRS) in the Financial Crisis. In detail we investigate if IFRS accounting rules and the change of some of their standards encouraged procyclical effects before and during the Financial Crisis. Copyright 2009 die Autoren Journal compilation 2009, Verein für Socialpolitik und Blackwell Publishing Ltd.

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    Bibliographic Info

    Article provided by Verein für Socialpolitik in its journal Perspektiven der Wirtschaftspolitik.

    Volume (Year): 10 (2009)
    Issue (Month): 4 (November)
    Pages: 413-435

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    Handle: RePEc:bla:perwir:v:10:y:2009:i:4:p:413-435

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    1. Guillaume Plantin & Haresh Sapra & Hyun Song Shin, 2008. "Marking-to-Market: Panacea or Pandora's Box?," Journal of Accounting Research, Wiley Blackwell, vol. 46(2), pages 435-460, 05.
    2. Laux, Christian & Leuz, Christian, 2009. "The crisis of fair value accounting: Making sense of the recent debate," CFS Working Paper Series 2009/09, Center for Financial Studies (CFS).
    3. Allen, Franklin & Carletti, Elena, 2008. "Mark-to-market accounting and liquidity pricing," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 358-378, August.
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    Cited by:
    1. Haucap, Justus & Heimeshoff, Ulrich & Uhde, André, 2010. "Zur Neuregulierung des Bankensektors nach der Finanzkrise: Bewertung der Reformvorhaben der EU aus ordnungspolitischer Sicht," DICE Ordnungspolitische Perspektiven 02, Heinrich‐Heine‐Universität Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).

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