Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - Sonderforschungsbereich 649: Ökonomisches Risiko, … - 2012
abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS … banks, we find that banks use the reclassification option to forgo the recognition of fair value losses and ultimately the …