The IFRS option to reclassify financial assets out of fair value in 2008 : the roles played by regulatory capital and too-important-to-fail status
Peter Fiechter, Wayne R. Landsman, Kenneth Peasnell, Annelies Renders
| Year of publication: |
December 2017
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|---|---|
| Authors: | Fiechter, Peter ; Landsman, Wayne R. ; Peasnell, Ken V. ; Renders, Annelies |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 22.2017, 4, p. 1698-1731
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| Subject: | Too important to fail | Fair value accounting | Bank regulation | Financial crisis | Fair-Value-Bilanzierung | IFRS | Finanzkrise | Bankenregulierung | Welt | World | Basler Akkord | Basel Accord | Bankrechnungslegung | Bank accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-017-9419-x [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011781482