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Fair Value Accounting and Value Relevance of Equity Book Value and Net Income for European Financial Firms During the Crisis

Adwan, Sami - 2020

This paper examines whether and how the level of exposure to fair value accounting moderates the changes in the value relevance of equity book value and net income during a crisis period. Using a sample of European listed financial firms over 2005-2011, our analysis confirms prior literature...

Persistent link: https://www.econbiz.de/10012833979

Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis

Adwan, Sami; Alhaj-Ismail, Alaa; Girardone, Claudia - In: Journal of international accounting auditing & taxation 39 (2020), pp. 1-12

Persistent link: https://www.econbiz.de/10012299732

Fair Value Accounting and Financial Stability

Plantin, Guillaume; Sapra, Haresh; Shin, Hyun Song - 2010

Accounting is sometimes seen just as a veil leaving the economic fundamentals unaffected. Indeed, in the context of completely frictionless markets, where assets trade in fully liquid markets and there are no problems of perverse incentives, accounting would be irrelevant since reliable market...

Persistent link: https://www.econbiz.de/10014047172

Entscheidungsrelevanz des Fair Value-Accounting am Beispiel von IAS 39 und IAS 40

Dohrn, Matthias - 2004 - 1. Aufl.

Systeme nun zunehmend durch die IAS/IFRS abgelöst. Ein besonders hervorzuhebender Unterschied zwischen den angloamerikanisch … geprägten IAS/IFRS und dem konti-nentaleuropäisch geprägten HGB besteht darin, dass die Bewertung nach IAS/IFRS zum Fair Value … Anschaffungs-/Herstellungskosten die Obergrenze bilden. Vor dem Hintergrund der zunehmenden Dominanz der IAS/IFRS als Regelsystem …