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Bilanzierungsstandards im Kontext der Finanzmarktkrise

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  • Bernhard Pellens
  • Stefan Jannett
  • André Schmidt

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.

Suggested Citation

  • Bernhard Pellens & Stefan Jannett & André Schmidt, 2009. "Bilanzierungsstandards im Kontext der Finanzmarktkrise," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 10(4), pages 413-435, November.
    • Handle: RePEc:bla:perwir:v:10:y:2009:i:4:p:413-435
    DOI: 10.1111/j.1468-2516.2009.00316.x
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    References listed on IDEAS

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    7. Tobias Adrian & Hyun Song Shin, 2008. "Liquidity and financial cycles," BIS Working Papers 256, Bank for International Settlements.
    8. Laux, Christian & Leuz, Christian, 2009. "The crisis of fair-value accounting: Making sense of the recent debate," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 826-834, August.
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    11. Gary Gorton, 2008. "The panic of 2007," Proceedings - Economic Policy Symposium - Jackson Hole, Federal Reserve Bank of Kansas City, pages 131-262.
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    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 University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).

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