IDEAS home Printed from https://ideas.repec.org/r/zbw/cfswop/200909.html
   My bibliography  Save this item

The crisis of fair value accounting: Making sense of the recent debate

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Maurer, Raimond & Mitchell, Olivia S. & Rogalla, Ralph & Siegelin, Ivonne, 2016. "Accounting and actuarial smoothing of retirement payouts in participating life annuities," Insurance: Mathematics and Economics, Elsevier, vol. 71(C), pages 268-283.
  2. Huizinga, H.P. & Laeven, L., 2009. "Accounting Discretion of Banks During a Financial Crisis," Other publications TiSEM b94d0405-1ced-4aa4-870b-2, Tilburg University, School of Economics and Management.
  3. Bernd Rudolph, 2010. "Die internationale Finanzkrise als Anstoß für Weiterentwicklungen im Risikocontrolling der Banken und für Reformen in der Bankregulierung," Schmalenbach Journal of Business Research, Springer, vol. 62(61), pages 122-149, January.
  4. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
  5. Himick, Darlene & Brivot, Marion, 2018. "Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 29-44.
  6. Cheryl S. McWatters, 2018. "Coincidences, contingencies, multiplicities and patterns," Accounting History Review, Taylor & Francis Journals, vol. 28(3), pages 145-148, September.
  7. Xiaofei Song, 2015. "Value Relevance of Fair Values—Empirical Evidence of the Impact of Market Volatility," Accounting Perspectives, John Wiley & Sons, vol. 14(2), pages 91-116, June.
  8. Justin Chircop & Zoltán Novotny-Farkas, 2014. "The economic consequences of including fair value adjustments to shareholders’ equity in regulatory capital calculations," CERS-IE WORKING PAPERS 1426, Institute of Economics, Centre for Economic and Regional Studies.
  9. Gerrit Brosel & Martin Toll & Mario Zimmermann, 2012. "Lessons learned from the financial crisis - unveiling alternative approaches within valuation and accounting theory," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(4), pages 87-107.
  10. Richard Barker & Anne McGeachin, 2015. "An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 169-207, June.
  11. Elmar Gerum & Sascha H. Mölls & Chunqian Shen, 2011. "Kapitalmarktorientierte Rechnungslegung in Deutschland zwischen Anspruch und Realität — Theorie und Empirie," Schmalenbach Journal of Business Research, Springer, vol. 63(6), pages 534-577, September.
  12. Horvat Robert & Korošec Bojana, 2015. "The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?," Naše gospodarstvo/Our economy, Sciendo, vol. 61(4), pages 32-40, August.
  13. Michele Fabrizi & Elisabetta Ipino & Michel Magnan & Antonio Parbonetti, 2021. "Real regulatory capital management and bank payouts: Evidence from available‐for‐sale securities," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1918-1939, October.
  14. Liao, Lin & Kang, Helen & Morris, Richard D. & Tang, Qingliang, 2013. "Information asymmetry of fair value accounting during the financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 221-236.
  15. Gregory Heem & Dominique Dufour, 2012. "Crise financière et comptabilité : le cas du reclassement des instruments financiers dans les banques européennes," Post-Print halshs-00721108, HAL.
  16. Andrea Menini & Michel Magnan & Antonio Parbonetti, 2011. "Fair Value Accounting: Information or Confusion for Financial Markets?," CIRANO Working Papers 2011s-56, CIRANO.
  17. Webinger, Mariah & Comer, Matt & Bloom, Robert, 2013. "The effect of additional guidance on fair value measurement and disclosure in illiquid or inactive markets," Research in Accounting Regulation, Elsevier, vol. 25(2), pages 220-229.
  18. Bosch, Patrick, 2012. "Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe - How reliable are mark-to-model Fair Values ?," FSES Working Papers 439, Faculty of Economics and Social Sciences, University of Freiburg/Fribourg Switzerland.
  19. Boon, L.N. & Brière, M. & Rigot, S., 2018. "Regulation and pension fund risk-taking," Journal of International Money and Finance, Elsevier, vol. 84(C), pages 23-41.
  20. Graeme Dean & Frank Clarke, 2010. "Commentary: Business Black Swans and the Use and Abuse of a Notion," Australian Accounting Review, CPA Australia, vol. 20(2), pages 185-194, June.
  21. Christian Leuz, 2018. "Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 582-608, July.
  22. Daniel Plumley & Rob Wilson & Robbie Millar & Simon Shibli, 2019. "Howzat? The Financial Health of English Cricket: Not Out, Yet," IJFS, MDPI, vol. 7(1), pages 1-17, February.
  23. David Procházka, 2011. "The Role of Fair Value Measurement in the Recent Financial Crunch," Prague Economic Papers, Prague University of Economics and Business, vol. 2011(1), pages 71-88.
  24. Ralf Bergheim & Jürgen Ernstberger & Michael W.M. Roos, 2014. "How Do Fair Value Measurements of Financial Instruments Affect Investments in Banks?," Ruhr Economic Papers 0487, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
  25. Bengtsson, Elias, 2011. "Repoliticalization of accounting standard setting—The IASB, the EU and the global financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 567-580.
  26. Kirsten Schmidt & Felix Noth & Lena Tonzer, 2022. "A Note of Caution on Quantifying Banks' Recapitalization Effects," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 54(4), pages 1123-1133, June.
  27. Dirk Hachmeister & Niklas Lampenius, 2013. "Fair Value oder Anschaffungskosten: Auch eine Frage der angemessenen Abbildung von Risiken in der Rechnungslegung," Schmalenbach Journal of Business Research, Springer, vol. 65(67), pages 123-154, January.
  28. Therese M. Vaughan, 2012. "Life Insurance: Providing Long‐Term Stability in a Volatile World," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 15(2), pages 255-261, September.
  29. Biqin Xie, 2016. "Does Fair Value Accounting Exacerbate the Procyclicality of Bank Lending?," Journal of Accounting Research, Wiley Blackwell, vol. 54(1), pages 235-274, March.
  30. Martin E. Persson & Stephan Fafatas, 2018. "Accounting measurements, profit, and loss: a science fiction play in one act by Harold C. Edey," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 31-60, May.
  31. Palea, Vera, 2013. "IAS/IFRS and Financial Reporting Quality: Lessons from the European Experience," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201330, University of Turin.
  32. Steve Fortin & Ahmad Hammami & Michel Magnan, 2021. "Re‐exploring Fair Value Accounting and Value Relevance: An Examination of Underlying Securities," Abacus, Accounting Foundation, University of Sydney, vol. 57(2), pages 220-250, June.
  33. Pucci, Richard & Skærbæk, Peter, 2020. "The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9," Accounting, Organizations and Society, Elsevier, vol. 81(C).
  34. Michiel Bijlsma & Wim Suyker, 2008. "The credit crisis and the Dutch economy... in eight frequently asked questions," CPB Memorandum 210.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
  35. Hui Zhou, 2023. "Hedging Performance and Fair-Value Financial Reporting: Evidence from Bank Holding Companies," JRFM, MDPI, vol. 16(2), pages 1-16, January.
  36. A. Rashad Abdel‐Khalik, 2010. "Fair Value Accounting and Stewardship," Accounting Perspectives, John Wiley & Sons, vol. 9(4), pages 253-269, December.
  37. Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.
  38. Maurer, Raimond & Mitchell, Olivia S. & Rogalla, Ralph & Siegelin, Ivonne, 2015. "Accounting-based asset return smoothing in participating life annuities: Implications for annuitants, insurers, and policymakers," CFS Working Paper Series 518, Center for Financial Studies (CFS).
  39. Bert Scholtens & Feng‐Ching Kang, 2013. "Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(2), pages 95-112, March.
  40. Nicoleta Farcane & Delia Deliu & Maria Gheorghian, 2011. "Auditing Fair Values In A Sensitive Socio-Economical Context," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-19.
  41. Daniel Mügge & Bart Stellinga, 2015. "The unstable core of global finance: Contingent valuation and governance of international accounting standards," Regulation & Governance, John Wiley & Sons, vol. 9(1), pages 47-62, March.
  42. Daifei Yao & Majella Percy & Jenny Stewart & Fang Hu, 2018. "Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(2), pages 561-597, June.
  43. Niemann, Rainer & Sureth-Sloane, Caren, 2015. "Investment effects of wealth taxes under uncertainty and irreversibility," arqus Discussion Papers in Quantitative Tax Research 192, arqus - Arbeitskreis Quantitative Steuerlehre.
  44. Lambert Jerman, 2013. "La Juste Valeur : Une Comptabilite Actuarielle Pour Les Marches ... Ou Les Comptables ?," Post-Print hal-00991877, HAL.
  45. Zhang, Eagle & Andrew, Jane, 2016. "Rethinking China: Discourse, convergence and fair value accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 1-21.
  46. Gabriele Visentin & Stefano Battiston & Marco D'Errico, 2016. "Rethinking Financial Contagion," Papers 1608.07831, arXiv.org.
  47. Dominique Dufour & Gregory Heem, 2013. "Les pratiques bancaires en matière de valorisation des instruments financiers en IFRS," Post-Print hal-00999675, HAL.
  48. Julien Azzaz & Stéphane Loisel & Pierre-E. Thérond, 2015. "Some characteristics of an equity security next-year impairment," Review of Quantitative Finance and Accounting, Springer, vol. 45(1), pages 111-135, July.
  49. Jimi Siekkinen, 2017. "Board characteristics and the value relevance of fair values," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 435-471, June.
  50. Ghafele, Roya, 2010. "Accounting for intellectual property?," MPRA Paper 37360, University Library of Munich, Germany.
  51. McBride, Karen, 2021. "A French connection; paths to a ‘new system’ of accounting for the Royal Navy in 1832," The British Accounting Review, Elsevier, vol. 53(2).
  52. Heinz, Philip & Patel, Chris & Hellmann, Andreas, 2013. "Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management," Advances in accounting, Elsevier, vol. 29(2), pages 299-311.
  53. Adwan, Sami & Alhaj-Ismail, Alaa & Girardone, Claudia, 2020. "Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 39(C).
  54. Michel Magnan & Haiping Wang & Yaqi Shi(Sans nom), 2016. "Fair Value Accounting and the Cost of Debt," CIRANO Working Papers 2016s-32, CIRANO.
  55. Wei Chen & Hun‐Tong Tan & Elaine Ying Wang, 2013. "Fair Value Accounting and Managers' Hedging Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 51(1), pages 67-103, March.
  56. Aziz el Barnoussi & Bryan Howieson & Ferdy van Beest, 2020. "Prudential Application of IFRS 9: (Un)Fair Reporting in COVID‐19 Crisis for Banks Worldwide?!," Australian Accounting Review, CPA Australia, vol. 30(3), pages 178-192, September.
  57. Cătălina Gorgan & Vasile Gorgan & Valentin Florentin Dumitru & Ileana Cosmina Pitulice, 2012. "The Evolution of the Accounting Practices During the Recent Economic Crisis: Empirical Survey Regarding the Earnings Management," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 14(32), pages 550-562, June.
  58. Jannis Bischof & Ulf Brüggemann & Holger Daske, 2012. "Fair Value Reclassifications of Financial Assets during the Financial Crisis," SFB 649 Discussion Papers SFB649DP2012-010, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
  59. Anderson, Spencer B. & Brown, Jason L. & Hodder, Leslie & Hopkins, Patrick E., 2015. "The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship," Accounting, Organizations and Society, Elsevier, vol. 46(C), pages 100-114.
  60. Michele Fabrizi & Elisabetta Ipino & Michel Magnan & Antonio Parbonetti, 2016. "Real Regulatory Capital Management and Dividend Payout: Evidence from Available-for-Sale Securities," CIRANO Working Papers 2016s-57, CIRANO.
  61. Nielsen, Christian & Roslender, Robin, 2015. "Enhancing financial reporting: The contribution of business models," The British Accounting Review, Elsevier, vol. 47(3), pages 262-274.
  62. Andreicovici Ionela - Irina, 2011. "Examine The Past For Going Further: A Literature Review In The Field Of Fair Value," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 453-458, December.
  63. Adhikari, Ajay & Bansal, Manish & Kumar, Ashish, 2021. "IFRS convergence and accounting quality: India a case study," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 45(C).
  64. Bryan Ball & Mark D. Flood & H.V. Jagadish & Joe Langsam & Louiqa Raschid & Peratham Wiriyathammabhum, 2014. "A Flexible and Extensible Contract Aggregation Framework for Financial Data Stream Analytics," Staff Discussion Papers 14-03, Office of Financial Research, US Department of the Treasury.
  65. Philip Brown, 2011. "International Financial Reporting Standards: what are the benefits?," Accounting and Business Research, Taylor & Francis Journals, vol. 41(3), pages 269-285, August.
  66. Thomas Hartmann-Wendels, 2013. "Basel III — Auswirkungen auf Banken und Finanzsystem," Schmalenbach Journal of Business Research, Springer, vol. 65(67), pages 72-96, January.
  67. Sehwa Kim, 2022. "Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 711-754, June.
  68. Warrick van Zyl & Enrico Uliana, 2022. "Fixing diluted earnings per share: Recognising the dilutive effects of employee stock options," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2993-3019, June.
  69. Zamora-Ramírez, Constancio & Morales-Díaz, José, 2018. "The Use of Fair Value Measurement in Financial Reporting: A Literature Review/La Utilización del Valor Razonable en la Contabilidad: Revisión de la Literatura," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 489-514, Mayo.
  70. Peter Fiechter, 2011. "Reclassification of Financial Assets under IAS 39: Impact on European Banks' Financial Statements," Accounting in Europe, Taylor & Francis Journals, vol. 8(1), pages 49-67, June.
  71. Tuba Toksoz, 2022. "An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐2," Abacus, Accounting Foundation, University of Sydney, vol. 58(2), pages 262-299, June.
  72. Tiago Cardao-Pito & João Silva Ferreira, 2018. "‘Fair Value’ accounting as the normative Fisherian phase of accounting," Accounting History Review, Taylor & Francis Journals, vol. 28(3), pages 149-179, September.
  73. Barth, Mary & Taylor, Daniel, 2010. "In defense of fair value: Weighing the evidence on earnings management and asset securitizations," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 26-33, February.
  74. Schaberl, Philipp D., 2016. "Beyond accounting and back: An empirical examination of the relative relevance of earnings and “other” information," Advances in accounting, Elsevier, vol. 35(C), pages 98-113.
  75. Lorenzo Sasso, 2016. "Bank Capital Structure and Financial Innovation: Antagonists or Two Sides of the Same Coin?," JThe Journal of Financial Regulation, Oxford University Press, vol. 2(2), pages 225-263.
  76. Ellul, Andrew & Jotikasthira, Chotibhak & Lundblad, Christian & Wang, Yihui, 2012. "Is historical cost accounting a panacea? Market stress, incentive distortions, and gains trading," LSE Research Online Documents on Economics 119197, London School of Economics and Political Science, LSE Library.
  77. Xiangyu Chen & Muhammad Safdar Sial & Dang Khoa Tran & Waseem Alhaddad & Jinsoo Hwang & Phung Anh Thu, 2020. "Are Socially Responsible Companies Really Ethical? The Moderating Role of State-Owned Enterprises: Evidence from China," Sustainability, MDPI, vol. 12(7), pages 1-19, April.
  78. Georgescu, Oana-Maria & Gross, Marco & Kapp, Daniel & Kok, Christoffer, 2017. "Do stress tests matter? Evidence from the 2014 and 2016 stress tests," Working Paper Series 2054, European Central Bank.
  79. repec:mth:ijafr8:v:8:y:2018:i:3:p:91-107 is not listed on IDEAS
  80. Cairns, David & Massoudi, Dianne & Taplin, Ross & Tarca, Ann, 2011. "IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia," The British Accounting Review, Elsevier, vol. 43(1), pages 1-21.
  81. Marco Fasan & Carlo Marcon, 2018. "Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 209-223, July.
  82. Sikka, Prem, 2015. "The hand of accounting and accountancy firms in deepening income and wealth inequalities and the economic crisis: Some evidence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 30(C), pages 46-62.
  83. Bischof, Jannis & Laux, Christian & Leuz, Christian, 2020. "Accounting for financial stability: Lessons from the financial crisis and future challenges," SAFE Working Paper Series 283, Leibniz Institute for Financial Research SAFE.
  84. Hayoun, Shaul, 2019. "How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 68-82.
  85. Dirk J. Bezemer, 2012. "Modelos contables y comprensión de la crisis financiera," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 14(26), pages 47-76, January-J.
  86. Christian Laux & Thomas Rauter, 2017. "Procyclicality of U.S. Bank Leverage," Journal of Accounting Research, Wiley Blackwell, vol. 55(2), pages 237-273, May.
  87. Inesa IACOB, 2014. "Fair-Value Accounting – Between Innovation And Need," THE YEARBOOK OF THE "GH. ZANE" INSTITUTE OF ECONOMIC RESEARCHES, Gheorghe Zane Institute for Economic and Social Research ( from THE ROMANIAN ACADEMY, JASSY BRANCH), vol. 23(1), pages 91-98.
  88. Phillip de Jager, 2014. "Liberal Fair Value Accounting in Banks: A South African Case Study," Australian Accounting Review, CPA Australia, vol. 24(2), pages 134-153, June.
  89. Livne, Gilad & Markarian, Garen & Milne, Alistair, 2011. "Bankers' compensation and fair value accounting," Journal of Corporate Finance, Elsevier, vol. 17(4), pages 1096-1115, September.
  90. Ionica Oncioiu, 2012. "Faire Value - Perspective of Chance in Environmental Accounting," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 5(5), pages 157-165, October.
  91. Roberts, John & Wang, Timothy, 2019. "Faithful representation as an ‘objective mirage’: A Saussurean analysis of accounting and its participation in the financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
  92. 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.
  93. Bougen, Philip D. & Young, Joni J., 2012. "Fair value accounting: Simulacra and simulation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 390-402.
  94. Bryan Howieson, 2011. "GFC or KFC?: How Standard Setters Were Battered and Fried," Australian Accounting Review, CPA Australia, vol. 21(1), pages 3-13, March.
  95. Clemens A. Otto & Paolo F. Volpin, 2018. "Marking to Market and Inefficient Investment Decisions," Management Science, INFORMS, vol. 64(8), pages 3756-3771, August.
  96. McDonough, Ryan P. & Shakespeare, Catherine M., 2015. "Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates: A discussion of Bhat and Ryan (2015)," Accounting, Organizations and Society, Elsevier, vol. 46(C), pages 96-99.
  97. Rainer Niemann & Caren Sureth-Sloane, 2019. "Investment timing effects of wealth taxes under uncertainty and irreversibility," Journal of Business Economics, Springer, vol. 89(4), pages 385-415, June.
  98. Veiga, José & Fernandes, Joaquim & Gonçalves, Cristina & Andraz, Georgette, 2015. "The Relevance of Fair Value Across Countries: Firms Listed in Lisbon and Madrid Stock Exchange," Journal of Tourism, Sustainability and Well-being, Cinturs - Research Centre for Tourism, Sustainability and Well-being, University of Algarve, vol. 3(1), pages 78-95.
  99. Christian Laux, 2012. "Financial instruments, financial reporting, and financial stability," Accounting and Business Research, Taylor & Francis Journals, vol. 42(3), pages 239-260, August.
  100. Roggi, Oliviero & Giannozzi, Alessandro, 2015. "Fair value disclosure, liquidity risk and stock returns," Journal of Banking & Finance, Elsevier, vol. 58(C), pages 327-342.
  101. Toman Cristina, 2012. "Global Financial Crisis – An Accounting Literature Review And Overview," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 966-971, July.
  102. Palea, Vera, 2017. "Whither accounting research? A European view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 59-73.
  103. Beatty, Anne & Liao, Scott, 2014. "Financial accounting in the banking industry: A review of the empirical literature," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 339-383.
  104. Johannes Becker & Melanie Steinhoff, 2013. "Conservative accounting yields excessive risk-taking; a note," Working Papers 1304, Oxford University Centre for Business Taxation.
  105. Katja Kisseleva & Daniela Lorenz, 2016. "Are level 3 fair values reflected in firm value? Evidence from European banks," ESMT Research Working Papers ESMT-16-03, ESMT European School of Management and Technology.
  106. Ralph Kober & Janet Lee & Juliana Ng, 2021. "Australian not‐for‐profit sector views on the conceptual framework, accounting standards and accounting information," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1105-1138, March.
  107. Chen, Bingyi, 2022. "Do investors value audit quality of complex estimates?," Advances in accounting, Elsevier, vol. 57(C).
  108. Michiel Bijlsma & Jeroen Klomp & Sijmen Duineveld, 2010. "Systemic risk in the financial sector; a review and synthesis," CPB Document 210.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
  109. Schwarz Claudia & Karakitsos Polychronis & Merriman Niall & Studener Werner, 2015. "Why Accounting Matters: A Central Bank Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 5(1), pages 1-42, March.
  110. Jáchym Lukeš, 2019. "Analysis of the impact of IFRS 9 on the banking sector in the Czech Republic [Analýza dopadů IFRS 9 na bankovní sektor v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(3), pages 17-31.
  111. Chiu, She-Chih & Lin, Hsuan-Chu & Chien, Chin-Chen & Liang, Chia-Chen, 2022. "Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
  112. Ulf Mohrmann & Jan Riepe & Ulrike Stefani, 2013. "Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures," Working Paper Series of the Department of Economics, University of Konstanz 2013-08, Department of Economics, University of Konstanz.
  113. Wessel M. Badenhorst, 2014. "Fair Value Measurements of Control Premiums," Accounting Perspectives, John Wiley & Sons, vol. 13(3), pages 173-188, September.
  114. repec:mth:ijafr8:v:8:y:2018:i:4:p:60-81 is not listed on IDEAS
  115. Ryan McDonough & Argyro Panaretou & Catherine Shakespeare, 2020. "Fair value accounting: Current practice and perspectives for future research," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 303-332, March.
  116. Demerjian, Peter R., 2011. "Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 178-202.
  117. Leila Gharbi & Khamoussi Halioui, 2011. "La juste valeur des instruments financiers : Un nouveau canal de contagion ?," Post-Print hal-00650435, HAL.
  118. George Serafeim, 2011. "Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 49(2), pages 529-571, May.
  119. Wilson, John O.S. & Casu, Barbara & Girardone, Claudia & Molyneux, Philip, 2010. "Emerging themes in banking: Recent literature and directions for future research," The British Accounting Review, Elsevier, vol. 42(3), pages 153-169.
  120. Andrew Ellul & Chotibhak Jotikasthira & Christian T. Lundblad & Yihui Wang, 2014. "Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading," CSEF Working Papers 375, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  121. A. Kuzmin Yu. & А. Кузьмин Ю., 2019. "Учетная процедура при хеджировании финансовых схем с непроизводными инструментами в соответствии с МСФО // The Accounting Procedure for Hedging Financial Schemes with Non-derivative Instruments in Acc," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 6(4), pages 53-60.
  122. Tsunogaya Noriyuki & Okada Hiromasa & Patel Chris, 2011. "The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(2), pages 1-56, October.
  123. Ramanna Karthik, 2013. "The International Politics of IFRS Harmonization," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(2), pages 1-45, January.
  124. Michael Power, 2010. "Fair value accounting, financial economics and the transformation of reliability," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 197-210.
  125. Ahmad Ahmadpour Kasgari & Seyyed Hasan Salehnezhad & Fatemeh Ebadi, 2013. "A Review of Bankruptcy and its Prediction," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(4), pages 274-277, October.
  126. Kox, Henk L.M. & Leeuwen, George van, 2012. "Dynamic market selection in EU business services," MPRA Paper 41016, University Library of Munich, Germany.
  127. Matt Pinnuck, 2012. "A Review of the Role of Financial Reporting in the Global Financial Crisis," Australian Accounting Review, CPA Australia, vol. 22(1), pages 1-14, March.
  128. Christian Laux & Christian Leuz, 2010. "Did Fair-Value Accounting Contribute to the Financial Crisis?," Journal of Economic Perspectives, American Economic Association, vol. 24(1), pages 93-118, Winter.
  129. Cooper, Christine, 2015. "Accounting for the fictitious: A Marxist contribution to understanding accounting's roles in the financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 30(C), pages 63-82.
  130. Chinmoy Ghosh & Mingwei Liang & Milena T Petrova, 2020. "The Effect of Fair Value Method Adoption: Evidence from Real Estate Firms in the EU," The Journal of Real Estate Finance and Economics, Springer, vol. 60(1), pages 205-237, February.
  131. Andreas Fuster & James Vickery, 2018. "Regulation and risk shuffling in bank securities portfolios," Staff Reports 851, Federal Reserve Bank of New York.
  132. Yuan Mingzhe & Liu Huifeng, 2011. "The Economic Consequences of Fair Value Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(2), pages 1-44, April.
  133. Tamás Szücs & József Ulbert, 2017. "Role and Measurement of Fair Valuation in the Hungarian Credit Institution Sector," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 16(3), pages 51-73.
  134. Argimón, Isabel & Dietsch, Michel & Estrada, Ángel, 2018. "Prudential filters, portfolio composition at fair value and capital ratios in European banks," Journal of Financial Stability, Elsevier, vol. 39(C), pages 187-208.
  135. Patrizia Gazzola & Stefano Amelio, 2014. "Roe in Turbulent Time," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 62(2), pages 347-353.
  136. Lin Liao & Helen Kang & Richard D. Morris, 2021. "The value relevance of fair value and historical cost measurements during the financial crisis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 2069-2107, April.
  137. Emett, Scott A. & Libby, Robert & Nelson, Mark W., 2018. "PCAOB guidance and audits of fair values for Level 2 investments," Accounting, Organizations and Society, Elsevier, vol. 71(C), pages 57-72.
  138. Nofsinger, John R., 2012. "Household behavior and boom/bust cycles," Journal of Financial Stability, Elsevier, vol. 8(3), pages 161-173.
  139. Barker, Richard & Schulte, Sebastian, 2017. "Representing the market perspective: Fair value measurement for non-financial assets," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 55-67.
  140. Li Yu (Colly) He & Sue Wright & Elaine Evans, 2018. "Is fair value information relevant to investment decision-making: Evidence from the Australian agricultural sector?," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 555-574, November.
  141. Palea, Vera & Biancone, Paolo Pietro, 2017. "Which Accounting Rules for Economic and Social Sustainable Development? Engaging Critically with IFRS Adoption in the EU," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201733, University of Turin.
  142. Beltratti, Andrea & Spear, Nasser & Szabo, Mark Daniel, 2013. "The Value Relevance and Timeliness of Write-downs During the Financial Crisis of 2007–2009," The International Journal of Accounting, Elsevier, vol. 48(4), pages 467-494.
  143. repec:zbw:rwirep:0487 is not listed on IDEAS
  144. Vighneswara Swamy & Vijayalakshmi, 2012. "Fair value accounting in banking - issues in convergence to IFRS," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(3), pages 270-280.
  145. Andreas Haake, 2012. "Die Grundregeln von Herbert Hax zur Performance-Messung und die Bilanzierung von Kreditrisiken," Schmalenbach Journal of Business Research, Springer, vol. 64(1), pages 71-110, February.
  146. Sung Gon Chung & Beng Wee Goh & Jeffrey Ng & Kevin Ow Yong, 2017. "Voluntary fair value disclosures beyond SFAS 157’s three-level estimates," Review of Accounting Studies, Springer, vol. 22(1), pages 430-468, March.
  147. Árni Claessen, 2021. "Relevance of Level 3 fair value disclosures and IFRS 13: a case study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 378-390, December.
  148. Robson, Keith & Young, Joni & Power, Michael, 2017. "Themed section on financial accounting as social and organizational practice: exploring the work of financial reporting," LSE Research Online Documents on Economics 69822, London School of Economics and Political Science, LSE Library.
  149. Giuseppe Sannino & Gianluca Ginesti & Carlo Drago, 2014. "Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 115-140.
  150. Voulgaris, Georgios & Stathopoulos, Konstantinos & Walker, Martin, 2014. "IFRS and the Use of Accounting-Based Performance Measures in Executive Pay," The International Journal of Accounting, Elsevier, vol. 49(4), pages 479-514.
  151. Francesco De Luca & Jenice Prather-Kinsey, 2018. "Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(3), pages 501-534, September.
  152. Yasmine Chahed, 2021. "Words and Numbers: Financialization and Accounting Standard‐Setting in the United Kingdom," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 302-337, March.
  153. Florian Marcel Nuta, 2015. "Fair Value Accounting Crisis Debate – A Review," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 136-139, February.
  154. Michel L. Magnan, 2009. "Fair Value Accounting and the Financial Crisis: Messenger or Contributor?," Accounting Perspectives, John Wiley & Sons, vol. 8(3), pages 189-213, August.
  155. Duff, Angus, 2017. "Corporate social responsibility as a legitimacy maintenance strategy in the professional accountancy firm," The British Accounting Review, Elsevier, vol. 49(6), pages 513-531.
  156. Figlioli, Bruno & Lemes, Sirlei & Lima, Fabiano Guasti, 2020. "In search for good news: The relationship between accounting information, bounded rationality and hard-to-value stocks," Emerging Markets Review, Elsevier, vol. 44(C).
  157. Mary E. Barth & Javier Gomez-Biscarri & Ron Kasznik & Germán López-Espinosa, 2012. "Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers," Faculty Working Papers 05/12, School of Economics and Business Administration, University of Navarra.
  158. Oliver Arentz & Johann Eekhoff & Christine Arentz, 2010. "Zur Finanzmarktkrise: Die Rolle der Immobilienbewertung," IWP Discussion Paper Series 01/2010, Institute for Economic Policy, Cologne, Germany.
  159. Doan Van Dinh & Guangming Gong, 2013. "Applied Financial Mathematical Model for Derivative Instruments and Hedging Exchange Rate," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(4), pages 254-273, October.
  160. Downing, Jeff, 2019. "Accounting standards and banking regulation: Some effects of divergence," Research in International Business and Finance, Elsevier, vol. 47(C), pages 386-397.
  161. Peter R. Demerjian & John Donovan & Chad R. Larson, 2016. "Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159," Journal of Accounting Research, Wiley Blackwell, vol. 54(4), pages 1041-1076, September.
  162. Hanley, Kathleen W. & Jagolinzer, Alan D. & Nikolova, Stanislava, 2018. "Strategic estimation of asset fair values," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 25-45.
  163. Yuri Biondi & Pierpaolo Giannoccolo, 2015. "Share price formation, market exuberance and financial stability under alternative accounting regimes," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 10(2), pages 333-362, October.
  164. Sigrid Quack & Paul Lagneau-Ymonet, 2012. "What's the Problem ? Competing Diagnosis and Shifting Coalitions in the Reform of International Accounting Standards," Post-Print hal-01520519, HAL.
  165. Erb, Carsten & Pelger, Christoph, 2015. "“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 13-40.
  166. Rajat Deb & Mukesh Nepal & Sourav Chakraborty, 2023. "IFRS and Audit Quality: A Systematic Literature Review," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 48(1), pages 118-138, February.
  167. Markus Buergi, 2013. "Pricing contingent convertibles: a general framework for application in practice," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 27(1), pages 31-63, March.
  168. Bergheim, Ralf & Ernstberger, Jürgen & Roos, Michael W. M., 2014. "How Do Fair Value Measurements of Financial Instruments Affect Investments in Banks?," Ruhr Economic Papers 487, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  169. Ellul, Andrew & Jotikasthira, Chotibhak & Lundblad, Christian T. & Wang, Yihui, 2013. "Mark-to-market accounting and systemic risk: evidence from the insurance industry," LSE Research Online Documents on Economics 60968, London School of Economics and Political Science, LSE Library.
  170. Fülbier, Rolf Uwe & Klein, Malte, 2013. "Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers) 2013-01, University of Bayreuth, Chair of Finance and Banking.
  171. Palea, Vera, 2019. "Accounting for Sustainable Finance: Does Fair value Accounting Fit for Long-term Investing in Equity?," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201912, University of Turin.
  172. Bikki Jaggi & James P. Winder & Cheng-Few Lee, 2010. "Is There a Future for Fair Value Accounting After the 2008–2009 Financial Crisis?," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 13(03), pages 469-493.
  173. Krapl, Alain & Salyer, Robert, 2017. "The effects of fair value reporting on corporate foreign exchange exposures," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 215-238.
  174. repec:dgr:rugsom:09002 is not listed on IDEAS
  175. Ehalaiye, Dimu & Tippett, Mark & van Zijl, Tony, 2017. "The predictive value of bank fair values," Pacific-Basin Finance Journal, Elsevier, vol. 41(C), pages 111-127.
  176. Marco Fasan & Carlo Marcon, 2014. "Accounting Tradition and other drivers of the Fair Value choice: An Opportunistic Management perspective," Working Papers 13, Department of Management, Università Ca' Foscari Venezia.
  177. Lin, Karen Lai Kai & Konishi, Masaru, 2013. "Capital requirements, bank behavior and fair value accounting: Evidence from Japanese commercial banks," Working Paper Series G-1-6, Hitotsubashi University Center for Financial Research.
  178. Power, Mike, 2015. "Building the behavioural balance sheet: An essay on Solvency 2," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 17(1), pages 45-53.
  179. Glasscock, Robson & Harless, David W. & Dorminey, Jack, 2017. "The curious case of Level 3 instruments," Research in Accounting Regulation, Elsevier, vol. 29(1), pages 52-68.
  180. A. E. Adegboyegun & E. Ben-Caleb & A. O. Ademola & J. U. Madugba & D. F. Eluyela, 2020. "Fair Value Accounting and Corporate Reporting in Nigeria: A Logistics Regression Approach," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 301-310, April.
  181. Osama Samih Shaban & Atala M. Alqtish & Adel M. Qatawneh, 2020. "The Impact of Fair Value Accounting on Earnings Predictability: Evidence from Jordan," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(12), pages 1466-1479, December.
  182. Alan Richardson & Burkard Eberlein, 2011. "Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board," Journal of Business Ethics, Springer, vol. 98(2), pages 217-245, January.
  183. Doan Van Dinh & Guangming Gong, 2013. "How are Derivative Accounting Applied for Hedging Activities?," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(4), pages 72-90, October.
  184. Fabrice Borel-Mathurin & Julien Vedani, 2019. "Market-consistent valuation: a step towards calculation stability," Working Papers hal-02282378, HAL.
  185. Bischof, Jannis & Laux, Christian & Leuz, Christian, 2021. "Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis," Journal of Financial Economics, Elsevier, vol. 141(3), pages 1188-1217.
  186. Andrew Ellul & Chotibhak Jotikasthira & Christian T. Lundblad & Yihui Wang, 2012. "Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading," FMG Discussion Papers dp701, Financial Markets Group.
  187. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2011. "Ability of accounting and audit quality variables to predict bank failure during the financial crisis," Journal of Banking & Finance, Elsevier, vol. 35(11), pages 2811-2819, November.
  188. Amir Amel-Zadeh & Geoff Meeks, 2013. "Bank Failure, Mark-to-market and the Financial Crisis," Abacus, Accounting Foundation, University of Sydney, vol. 49(3), pages 308-339, September.
  189. Ellul, Andrew & Lundblad, Christian T & Wang, Yihui & Jotikasthira, Chotibhak, 2015. "Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading," CEPR Discussion Papers 10450, C.E.P.R. Discussion Papers.
  190. Huikku, Jari & Mouritsen, Jan & Silvola, Hanna, 2017. "Relative reliability and the recognisable firm: Calculating goodwill impairment value," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 68-83.
  191. Volkova, O., 2018. "Fair Value in Finance: Fifty Shades of Fairness," Journal of the New Economic Association, New Economic Association, vol. 39(3), pages 85-109.
  192. Yong, Kevin Ow & Lim, Chu Yeong & Tan, Pearl, 2016. "Theory and practice of the proposed conceptual framework: Evidence from the field," Advances in accounting, Elsevier, vol. 35(C), pages 62-74.
  193. Miroslav Škoda, 2012. "How Appraisers Develop Fair Value," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 273-284.
  194. Neculai Tabara & Alina Rusu, 2011. "The role of accounting in the global financial crisis. Assumptions and realities," EuroEconomica, Danubius University of Galati, issue 29, pages 16-22, August.
  195. Graeme Dean, 2010. "Background and Case for Exit Price Accounting," Abacus, Accounting Foundation, University of Sydney, vol. 46(1), pages 84-96, March.
  196. Yao, Dai Fei (Troy) & Percy, Majella & Hu, Fang, 2015. "Fair value accounting for non-current assets and audit fees: Evidence from Australian companies," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 31-45.
  197. Dushyantkumar Vyas, 2011. "The Timeliness of Accounting Write‐Downs by U.S. Financial Institutions During the Financial Crisis of 2007–2008," Journal of Accounting Research, Wiley Blackwell, vol. 49(3), pages 823-860, June.
  198. Liao, Lin & Yao, Daifei (Troy) & Kang, Helen & Morris, Richard D., 2020. "The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy," Pacific-Basin Finance Journal, Elsevier, vol. 59(C).
  199. Behn, Markus & Couaillier, Cyril, 2023. "Same same but different: credit risk provisioning under IFRS 9," Working Paper Series 2841, European Central Bank.
  200. Jannis Bischof & Holger Daske & Christoph J. Sextroh, 2020. "Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests," Journal of Accounting Research, Wiley Blackwell, vol. 58(3), pages 589-642, June.
  201. Bezemer, Dirk J, 2009. "“No One Saw This Coming”: Understanding Financial Crisis Through Accounting Models," MPRA Paper 15892, University Library of Munich, Germany.
  202. Jens Wüstemann & Sonja Wüstemann, 2010. "Why Consistency of Accounting Standards Matters: A Contribution to the Rules‐Versus‐Principles Debate in Financial Reporting," Abacus, Accounting Foundation, University of Sydney, vol. 46(1), pages 1-27, March.
  203. Henselmann, Klaus & Ditter, Dominik & Lupp, Philipp, 2016. "The Effects of the Financial Crisis on Cooperative Banks in Europe – A Critical Comparison –," Working Papers in Accounting Valuation Auditing 2016-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
  204. Jonathan Glover & Carolyn B. Levine, 2019. "Information Asymmetries about Measurement Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 50-71, March.
  205. Freixas, Xavier & Laux, Christian, 2011. "Disclosure, transparency, and market discipline," CFS Working Paper Series 2011/11, Center for Financial Studies (CFS).
  206. van der Merwe, C.J. & Heyman, D. & de Wet, T., 2018. "Approximating risk-free curves in sparse data environments," Finance Research Letters, Elsevier, vol. 26(C), pages 112-118.
  207. Laux, Christian, 2016. "The economic consequences of extending the use of fair value accounting in regulatory capital calculations: A discussion," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 204-208.
  208. 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).
  209. Eva K. Jermakowicz & Robert D. Hayes, 2011. "Framework-Based Teaching of IFRS: The Case of Deutsche Bank," Accounting Education, Taylor & Francis Journals, vol. 20(4), pages 373-385, May.
  210. Kohlbeck, Mark & Smith, Thomas & Valencia, Adrian, 2017. "Auditors and net transfers of Level 3 fair-valued financial instruments," Advances in accounting, Elsevier, vol. 36(C), pages 27-39.
  211. Ren, Haocong, 2011. "Countercyclical financial regulation," Policy Research Working Paper Series 5823, The World Bank.
  212. Chandra Kanodia & Haresh Sapra, 2016. "A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 623-676, May.
  213. repec:dau:papers:123456789/13729 is not listed on IDEAS
  214. Mehrpouya, Afshin & Salles-Djelic, Marie-Laure, 2019. "Seeing like the market; exploring the mutual rise of transparency and accounting in transnational economic and market governance," Accounting, Organizations and Society, Elsevier, vol. 76(C), pages 12-31.
  215. Palea, Vera, 2015. "The political economy of fair value reporting and the governance of the standards-setting process: Critical issues and pitfalls from a continental European union perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 1-15.
  216. Dorminey, Jack W. & Apostolou, Barbara, 2012. "Hedging derivatives in the banking industry: Evidence of investor confusion," Research in Accounting Regulation, Elsevier, vol. 24(2), pages 65-73.
  217. Fargher, Neil & Zhang, John Ziyang, 2014. "Changes in the measurement of fair value: Implications for accounting earnings," Accounting forum, Elsevier, vol. 38(3), pages 184-199.
  218. Lambert Jerman, 2015. "Les Enjeux De L'Application Des Normes Ias-Ifrs : L'Etude Des Preparateurs Des Comptes, Une Perspective De Recherche Encore Inexploree," Post-Print hal-01188736, HAL.
  219. Li, Jing, 2017. "Accounting for banks, capital regulation and risk-taking," Journal of Banking & Finance, Elsevier, vol. 74(C), pages 102-121.
  220. Jeremy B. Griffin, 2014. "The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 52(5), pages 1165-1193, December.
  221. Rainer Niemann & Caren Sureth-Sloane, 2015. "Investment Effects of Wealth Taxes under Uncertainty and Irreversibility," CESifo Working Paper Series 5610, CESifo.
  222. Jeffrey L. Hoopes & Kenneth J. Merkley & Joseph Pacelli & Joseph H. Schroeder, 2018. "Audit personnel salaries and audit quality," Review of Accounting Studies, Springer, vol. 23(3), pages 1096-1136, September.
  223. Becker, Johannes & Steinhoff, Melanie, 2014. "Tax accounting principles and corporate risk-taking," Economics Letters, Elsevier, vol. 125(1), pages 79-81.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.