Bilanzierungsstandards im Kontext der Finanzmarktkrise
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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Volume (Year): 10 (2009)
Issue (Month): 4 (November)
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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Guillaume Plantin & Haresh Sapra & Hyun Song Shin, 2008.
"Marking-to-Market: Panacea or Pandora's Box?,"
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- Allen, Franklin & Carletti, Elena, 2008.
"Mark-to-market accounting and liquidity pricing,"
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Elsevier, vol. 45(2-3), pages 358-378, August.
- 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.
- 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).
- Plantin, G. & Sapra, H. & Shin, H S., 2008. "Fair value accounting and financial stability," Financial Stability Review, Banque de France, issue 12, pages 85-94, October.
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