Search Results - subject:"FINANCIAL INSTRUMENTS"

The Usefulness of Accounting Information on Financial Instruments to Investors Assessing Non-Financial Companies. An Empirical Analysis on the Bucharest Stock Exchange

Huian, Maria Carmen - In: Journal of Accounting and Management Information … 14 (2015) 4, pp. 748-769

's individual accounts over the consolidated ones in terms of value relevance of financial instruments information. …The aim of this paper is to study the value relevance of IFRS-based accounting information regarding financial … instruments provided by non-financial Romanian groups quoted on Bucharest Stock Exchange for the period 2011-2013. Data from both …

Persistent link: https://www.econbiz.de/10015195948

Eine finanzwirtschaftliche Analyse der Risikovorsorge für erwartete Verluste im Kreditgeschäft

Nippel, Peter - 2015

Ab 2018 sollen Kreditinstitute in der internationalen Rechnungslegung eine Risikovorsorge für erwartete Verluste bilden. Diese Risikovorsorge für erwartete Verluste wird hier verknüpft mit dem finanzwirtschaftlichen Kalkül in der Kreditvergabeentscheidung. Auf Basis dieses...

Persistent link: https://www.econbiz.de/10011279463

An investment initiative for fiscally constrained EU member states: The role of synergetic financial instruments

Zeilbeck, Severin - 2015

Financial Instruments which have been increasingly executed during the last budget period. This work assesses the impact of … expansive public investment conducted through these Synergetic Financial Instruments and thus gathers information to undertake … financial instruments as means of fiscal policy and the validity of the Juncker-Plan can be assessed. …

Persistent link: https://www.econbiz.de/10011381297

Securitization: The Road Ahead

Basurto, Miguel A. Segoviano; Jones, Bradley; Lindner, Peter - International Monetary Fund (IMF) - 2015

The discussion in this note seeks to preserve the beneficial features of securitization while mitigating those that may pose risks to financial stability. A comprehensive set of reformsâ€”targeting both supply- and demand-side inefficienciesâ€”will be needed to put securitization back...

Persistent link: https://www.econbiz.de/10011163129

The Impact of the Application of Fair Value Accounting on the Quality of Accounting Information. An Empirical Study on a Group of Companies Listed on the Khartoum Stock Exchange

Elfaki, Alfatih Alamin Abdalrahim; Hammad, Suleiman … - In: International Journal of Academic Research in … 5 (2015) 1, pp. 148-160

Study addresses the impact of fair value accounting on the quality of accounting information. The study's main problem in the following question: What is the effect of the application of fair value accounting on the characteristics of accounting information? In order to clarify the effect of the...

Persistent link: https://www.econbiz.de/10011227855

The Alternative Investment Fund Managers Directive in Malta : Past, Present … What Next?

Buttigieg, Christopher P. - 2015

The paper examines the Alternative Investment Fund Managers Directive (AIFMD) from Malta's perspective. It analyses the most significant points made by Malta during the process that led to the adoption of the AIFMD Level I and II text. The paper also examines the transposition of the AIFMD in...

Persistent link: https://www.econbiz.de/10013023254

Regulierung des Derivatehandels nach MiFID II und MiFIR

Barth, Simon René - 2015

Persistent link: https://www.econbiz.de/10015206133

The usefulness of accounting information on financial instruments to investors assessing non-financial companies : an empirical analysis on the Bucharest Stock Exchange

Huian, Maria Carmen - In: Journal of accounting & management information systems … 14 (2015) 4, pp. 748-769

’s individual accounts over the consolidated ones in terms of value relevance of financial instruments information. …The aim of this paper is to study the value relevance of IFRS-based accounting information regarding financial … instruments provided by non-financial Romanian groups quoted on Bucharest Stock Exchange for the period 2011-2013. Data from both …

Persistent link: https://www.econbiz.de/10011516431

Eine finanzwirtschaftliche Analyse der Risikovorsorge für erwartete Verluste im Kreditgeschäft

Nippel, Peter - 2015

Ab 2018 sollen Kreditinstitute in der internationalen Rechnungslegung eine Risikovor-sorge für erwartete Verluste bilden. Diese Risikovorsorge für erwartete Verluste wird hier verknüpft mit dem finanzwirtschaftlichen Kalkül in der Kreditvergabeentschei-dung. Auf Basis dieses...

Persistent link: https://www.econbiz.de/10011280701

The role of traditional exchanges in fragmented markets : an empirical analysis post MiFID

Spankowski, Ulli - 2015

The Markets in Financial Instruments Directive (MiFID) has changed regulated European equity trading significantly …

Persistent link: https://www.econbiz.de/10011349604