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~subject:"Fair-Value-Bilanzierung"
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Fair-Value-Bilanzierung
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ECONIS (ZBW)
296
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1
The Impact of ESG Score on the Value Relevance of Fair Value Hierarchy : Evidence from European Banks
Di Martino, Giuseppe
;
Miglietta, Federica
;
Potì, Valerio
-
2022
In this paper, using hand-collected accounting data on 154 European banks for a period ranging from 2010 to 2018, we investigate the impact of banks’ ESG scores on the value-relevance of fair value hierarchy in financial instruments. Our findings are multi-faceted. On the one hand, banks that...
Persistent link: https://www.econbiz.de/10013306204
Saved in:
2
Goodwill recognition in Malawian Banking Industry – Fair Value Based Approach
Kampanje, Brian Phiri
-
2022
Very often than not, business acquisition results in recognition of goodwill as the consideration paid to gain control of the acquiree is higher than the fair value of the net assets acquired to compensate for synergies which acquirer benefits from the business combination. Negative goodwill is...
Persistent link: https://www.econbiz.de/10013307687
Saved in:
3
Does Fair Value Accounting Affect How Banks Convey Information About Future Performance? Evidence from SFAS 115
Black, Jonathan
;
Godwin, Thomas
;
Harris, David G.
-
2022
Studies find that banks realize gains and losses on investment securities to signal changes in future operating performance. We do not find evidence of this behavior using a sample beginning after the enactment of Statement of Financial Accounting Standard 115 (SFAS 115). We hypothesize that...
Persistent link: https://www.econbiz.de/10013404443
Saved in:
4
The impact of complex financial instruments on banks’ vulnerability : empirical evidence on SSM banks
Perez, Tommaso
;
Potente, Francesco
;
Carboni, Andrea
;
Di …
-
2021
Persistent link: https://www.econbiz.de/10012820442
Saved in:
5
Fair Value versus Non-fair Value Discretion and Auditing
Song, Bohan
-
2021
Managers have alternative discretionary choices. I exploit security-level disclosures in the insurance industry to examine auditors’ role in insurers’ choice between using two specific types of discretion to avoid other-than-temporary-impairment (OTTI) losses. Managers can avoid recognizing...
Persistent link: https://www.econbiz.de/10014361446
Saved in:
6
Differences in the Reliability of Fair Value Hierarchy Measurements : A Cross-Country Study
Lim, Chu Yeong
;
Ng, Jeffrey
;
Pan, Gary
;
Yong, Kevin Ow
-
2021
Prior research suggests that there are significant differences in how investors perceive the reliability of fair values across the fair value hierarchy. An unaddressed question in this stream of research is whether cross-country differences in institutional factors are able to mediate...
Persistent link: https://www.econbiz.de/10014361952
Saved in:
7
Demand for Fair Value Accounting : The Case of the Asset Revaluation Boom in Korea during the Global Financial Crisis
Yoo, Choong-Yuel
;
Choi, Tae H.
;
Pae, Jinhan
-
2021
When the fair value accounting (FVA) option for property, plant, and equipment was introduced in the midst of the global financial crisis, a significant proportion of Korean firms elected FVA. We attribute this unusual boom of asset revaluations to the nation’s culture of government...
Persistent link: https://www.econbiz.de/10014159932
Saved in:
8
Are Level 3 fair value remeasurements useful? Evidence from ASC 820 rollforward disclosures
Fiechter, Peter
;
Novotny-Farkas, Zoltán
;
Renders, Annelies
-
2021
Exploiting detailed disclosures mandated by Accounting Standard Codification (ASC) 820, we provide evidence for the return relevance of Level 3 fair value remeasurements for a comprehensive sample of U.S. listed banks. We find that Level 3 remeasurements recognized in earnings are more return...
Persistent link: https://www.econbiz.de/10013311506
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9
Auditing the Fair Value
Sovaniski, Tim
;
Mohd Ali, Badruldeen
;
Kumar, Alisha
-
2021
value according to the International
Accounting
Standards
(IAS).The tools of analyzing had been applied in order to identify …
Persistent link: https://www.econbiz.de/10013234168
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10
Fair Value Accounting as the Normative Fisherian Phase of Accounting
Cardão-Pito, Tiago
;
Ferreira, João Silva
-
2021
Standards
Board (IASB) and Financial
Accounting
Standards
Board (FASB), such as the usage of alleged forecasts of future cash … analysis, we reveal a literal correspondence of Fisher’s writings to key fair value norms from the International
Accounting
…
Persistent link: https://www.econbiz.de/10013214501
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