Banks' use of accounting discretion and regulatory intervention : the case of European banks' impairments on Greek government bonds
Martin Bierey, Martin Schmidt
| Year of publication: |
June 2017
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| Authors: | Bierey, Martin ; Schmidt, Martin |
| Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 52.2017, 2, p. 122-141
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| Subject: | Fair value | Financial institutions | Impairment losses | International financial reporting standards | Regulatory forbearance | IFRS | Bankenregulierung | Bank regulation | Bank | Fair-Value-Bilanzierung | Fair value accounting | EU-Staaten | EU countries | Griechenland | Greece | Bankenaufsicht | Banking supervision | Regulierung | Regulation | Finanzsektor | Financial sector |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intacc.2017.01.002 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011735382