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The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Whilst the impact of globalisation and harmonisation is currently being witnessed around the globe, and the need to embrace the adoption of International Financial Reporting Standards (IFRSs) is becoming increasingly evident, certain jurisdictions have been much quicker in their embrace,...
Persistent link: https://www.econbiz.de/10011111963
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La nécessité d'une adoption (et l'adaptation) mondiale des IFRS (des normes internationales d'information financière): conséquences post-Enron et la restauration de la confiance aux marchés financiers à la suite des crises de 2008 financières et boursières
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of...
Persistent link: https://www.econbiz.de/10011258018
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The Liquidity Coverage Ratio: the need for further complementary ratios?
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2013
This paper considers components of the Liquidity Coverage Ratio – as well as certain prevailing gaps which may … necessitate the introduction of a complementary liquidity ratio. The definitions and objectives accorded to the Liquidity Coverage … operations. A ratio which would focus on the rate of liquidity transformations and which could also serve as a complementary …
Persistent link: https://www.econbiz.de/10011259211
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The need for global adoption and adaptation of International Financial Reporting Standards (IFRS): post Enron consequences and the restoration of confidence to capital markets following the 2008 financial and stock market crises
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of...
Persistent link: https://www.econbiz.de/10011260479
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Harmonising Basel III and the Dodd Frank Act through international accounting standards: reasons why international accounting standards should serve as “thermostats”
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Why should differences between regulatory and accounting policies be mitigated? Because mitigating such differences could facilitate convergence – as well as financial stability. The paper “Fair Value Accounting and Procyclicality: Mitigating Regulatory and Accounting Policy Differences...
Persistent link: https://www.econbiz.de/10009647254
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Strengthening the resilience of the banking sector: Proposals to strengthen global capital and liquidity regulations
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2010
As well as addressing the Basel Committee's proposals to strengthen global capital and liquidity regulations, this … paper also considers several reasons why information disclosure should be encouraged. These include the fact that imperfect …”, and also because disclosure requirements would contribute to the reduction of risks which could be generated when granting …
Persistent link: https://www.econbiz.de/10008562625
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A tale of three countries, dispersed ownership and greater risk taking levels by management: risk monitoring tools in bank regulation and supervision – developments since the collapse of Barings Plc (re – visited)
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2011
effective corporate governance systems are essential in facilitating high levels of monitoring, accountability and disclosure …
Persistent link: https://www.econbiz.de/10008805896
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Preparing for Basel IV: why liquidity risks still present a challenge to regulators in prudential supervision
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2010
recent Basel Committee's initiatives, that is, Basel III. These two regulatory tools being capital and liquidity requirements … why the Basel Committee's liquidity requirements and present proposals aimed at addressing liquidity risks, still … Crisis, the paper will highlight how runs on banks are triggered by liquidity crises and that liquidity risks cannot be …
Persistent link: https://www.econbiz.de/10008777385
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Do competitive disadvantages really arise from „over complying“?: proposed Basel III Leverage and Supplementary Leverage Ratios re-visited
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2014
The Basel III Leverage Ratio, as originally agreed upon in December 2010, has recently undergone revisions and updates – both in relation to those proposed by the Basel Committee on Banking Supervision – as well as proposals introduced in the United States. Whilst recent proposals have been...
Persistent link: https://www.econbiz.de/10011107315
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A justification for the role of audits?: adoption of International Financial Reporting Standards (IFRS) and jurisdictional analyses (Brazil, China,Japan and South Africa)
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2014
as disclosure and financial reporting requirements. Audits, which serve as vital signalling mechanisms in capital markets …
Persistent link: https://www.econbiz.de/10011107937