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Fair value accounting and financial stability

Enria, Andrea; Cappiello, Lorenzo; Dierick, Frank; … - 2004

Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …

Persistent link: https://www.econbiz.de/10011606165

IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?

Henselmann, Klaus; Klein, Martin; Wiese, Maren - 2010

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …

Persistent link: https://www.econbiz.de/10010300366

A focus on ethical value under the vision of leadership, teamwork, effective communication and productivity

Mercader, Víctor; Galván-Vela, Esthela; Ravina … - In: Journal of Risk and Financial Management 14 (2021) 11, pp. 1-32

The new economy and the knowledge-based society brought significant changes in all the areas of our daily lives. Also, the COVID-19 pandemic and the COVID-19 crisis implicated tremendous transformations in all the domains, on the one hand, threatening the balance of our society and, on the other...

Persistent link: https://www.econbiz.de/10013201205

An exploratory study based on a questionnaire concerning green and sustainable finance, corporate social responsibility, and performance: Evidence from the Romanian business enviro...

Popescu, Cristina Raluca; Popescu, Gheorghe N. - In: Journal of Risk and Financial Management 12 (2019) 4, pp. 1-79

Green and sustainable finance, corporate social responsibility and financial and non-financial performance are attracting widespread interest due to the challenging times that the business environment is currently facing. Moreover, green and sustainable finance, corporate social responsibility,...

Persistent link: https://www.econbiz.de/10012611221

How the 2008-2009 financial crisis shaped fair value accounting literature: A bibliometric approach

Sampaio, Carlos; Farinha, Luís M. Carmo; Sebastião, … - In: Administrative Sciences 12 (2022) 1, pp. 1-18

fair value accounting literature, further showing how the 2008-2009 financial crisis affected it. Bibliometric methods … accounting literature starting due to the 2008-2009 financial crisis, further showing a shift from fair value accounting …

Persistent link: https://www.econbiz.de/10014332966

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53

about the usefulness of international accounting data and about the adoption effects of a change to such accounting …

Persistent link: https://www.econbiz.de/10010421323

Earnings Management and Measurement Error

Hofmann, Christian - In: BuR - Business Research 1 (2008) 2, pp. 149-163

manipulative behavior is not excessive. Thus, under conditions of excessive earnings management, accounting adjustments that yield …

Persistent link: https://www.econbiz.de/10010421329

Early Versus Late Effort in Dynamic Agencies with Unverifiable Information

Schöndube, Jens Robert - In: BuR - Business Research 1 (2008) 2, pp. 165-186

In this paper we analyze a dynamic agency problem where contracting parties do not know the agent's future productivity at the beginning of the relationship. We consider a two-period model where both the agent and the principal observe the agent's second-period productivity at the end of the...

Persistent link: https://www.econbiz.de/10010421330

International standards for financial reporting: Harmonization in Macedonia

Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS Journal of Economics 6 (2015) 2, pp. 233-240

global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff …

Persistent link: https://www.econbiz.de/10011533275