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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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