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Discussion of effects of informal institutions on the relationship between accounting measures of risk and bank distress

Fiechter, Peter - In: Journal of international accounting research 16 (2017) 2, pp. 67-69

Persistent link: https://www.econbiz.de/10011781296

Rechnungslegung und Corporate Governance : Postulate für ein glaubwürdiges Rechnungswesen

Meyer, Conrad - In: Der Schweizer Treuhänder : Monatsschrift für … 77 (2003) 9, pp. 701-710

Persistent link: https://www.econbiz.de/10001817315

Standortbestimmung zur Rechnungslegung aus Sicht der Swiss GAAP FER : 30 000 KMU als Potential für Swiss GAAP FER

Meyer, Conrad - In: Der Schweizer Treuhänder : Monatsschrift für … 77 (2003) 3, pp. 101-108

Persistent link: https://www.econbiz.de/10001750516

Reclassification of Financial Assets under IAS 39: Impact on European Banks' Financial Statements

Fiechter, Peter - In: Accounting in Europe 8 (2011) 1, pp. 49-67

In response to the financial crisis, the IASB issued on 13 October 2008 an amendment to IAS 39 which enables entities to reclassify non-derivative financial assets held for trading and financial assets available-for-sale. This paper examines the influence of this controversial amendment on the...

Persistent link: https://www.econbiz.de/10010621893

The role of corporate social responsibility (CSR) information in supply-chain contracting : evidence from the expansion of CSR rating coverage

Darendeli, Alper; Fiechter, Peter; Hitz, Jörg-Markus; … - In: Journal of accounting & economics 74 (2022) 2/3, pp. 1-26

Persistent link: https://www.econbiz.de/10013534483

Is corporate transparency the solution to political failure on our greatest problems? : a discussion of Darendeli, Fiechter, Hitz, and Lehmann (2022)

Christensen, Hans B. - In: Journal of accounting & economics 74 (2022) 2/3, pp. 1-8

Persistent link: https://www.econbiz.de/10013534485

The impact of the Greek sovereign debt crisis on European banks' disclosure and its economic consequences

Fiechter, Peter; Zhou, Jie - In: The international journal of accounting : TIJA 51 (2016) 1, pp. 85-117

Persistent link: https://www.econbiz.de/10011481676

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

Fiechter, Peter; Landsman, Wayne R.; Peasnell, Ken V.; … - In: Review of accounting studies 22 (2017) 4, pp. 1698-1731

Persistent link: https://www.econbiz.de/10011781482

The impact of the institutional environment on the value relevance of fair values

Fiechter, Peter; Novotny-Farkas, Zoltán - In: Review of accounting studies 22 (2017) 1, pp. 392-429

Persistent link: https://www.econbiz.de/10011655626

The disappearance of the zero-earnings discontinuity : SOX, dotcom boom or gradual decline?

Chardonnens, Patrick; Fiechter, Peter; Wallmeier, Martin - In: Finance research letters 49 (2022), pp. 1-7

Persistent link: https://www.econbiz.de/10013478626