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Are Level 3 fair values reflected in firm value? Evidence from European banks

Kisseleva, Katja; Lorenz, Daniela - 2016

This paper investigates whether, and if so, to what extent, Level 3 fair values disclosed by European banks provide …-year observations from European banks reporting under IFRS, in contrast to previous research conducted in the US, we find no overall … reflected in firm value. Further analyses suggest that this effect is driven predominantly by banks that operate in market …

Persistent link: https://www.econbiz.de/10011524804

Determinants of bank lending performance

Ewert, Ralf; Schenk, Gerald - 1998

During the last years the lending business has come under considerable competitive pressure and bank managers often express concern regarding its profitability vis-a-vis other activities. This paper tries to empirically identify factors that are able to explain the financial performance of bank...

Persistent link: https://www.econbiz.de/10010317383

Distress prediction and stress testing of nonfinancial firms: Case of Mongolia

Damdinjav, Davaasukh; Batjargal, Dulamzaya; Batmunkh, Ninjin - 2024

This paper investigates the resilience of non-financial firms in Mongolia against financial distress. Utilizing firm-level financial data from 2013 to 2022, we employed a LASSO variable selection technique and logistic regression analysis to develop a distress prediction model for these firms....

Persistent link: https://www.econbiz.de/10015046586

Timely Loss Recognition and the Value Relevance of the Romanian Listed Companies Considering the IFRS Approach

Dobre, Florin; Brad, Laura; Ciobanu, Radu - In: Journal of Accounting and Management Information … 14 (2015) 4, pp. 732-747

The Romanian listed entities had to report their individual financial statements under International Financial Reporting Standards (IFRS) from 2012. As at international level the adoption of the new regulation created mixed effects, we investigate how the timely loss recognition and the value...

Persistent link: https://www.econbiz.de/10015195823

The Value Relevance of Financial Distress Risk in the Case of RASDAQ Companies

Robu, Ioan-Bogdan; Robu, Mihaela-Alina; Mironiuc, Marilena - In: Journal of Accounting and Management Information … 13 (2014) 4, pp. 623-642

The financial distress risk concept has been referred as follow: negative net assets, insolvency, bond default, overdraft, unpaid dividends for the preferred stocks, bankruptcy etc. From all the stakeholders, investors are interested in the financial position and performance of a company and its...

Persistent link: https://www.econbiz.de/10015195862

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

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 consolidated and parent-only accounts are tested using...

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

Study of the Congruence between Accounting Numbers and Stock Market Variables through Comprehensive Income: Empirical Evidence for Romania Companies Quoted On the Regulated Market

Mironiuc, Marilena; Huian, Maria Carmen - In: Journal of Accounting and Management Information … 15 (2016) 3, pp. 498-521

This research is a hypothetical-deductive study whose purpose is to analyse if, in the case of non-financial companies quoted on the regulated market of the Bucharest Stock Exchange, the reporting of the information on Comprehensive Income is relevant for the investors. The present paper also...

Persistent link: https://www.econbiz.de/10015195976

Are Interaction Effects of Various Media Advertising on Firm Performance Super-Additive or Sub-Additive?

Qureshi, Maqsood Iqbal - In: Journal of Accounting and Management Information … 20 (2021) 2, pp. 290-303

Research Question- This study empirically investigates how various advertising media independently and jointly affect firms' financial performance. Motivation- Advertising spending is one of the most significant budget items supporting marketing activities for most companies. However, in an era...

Persistent link: https://www.econbiz.de/10015196058

Mandatory Adoption of IFRS in Emerging Markets: The Case of Turkey

Temiz, Hüseyin; Güleç, Ömer Faruk - In: Journal of Accounting and Management Information … 16 (2017) 4, pp. 560-580

European-listed companies and many emerging countries have been required to present their consolidated financial statements in compliance with the International Financial Reporting Standards (IFRS) since 2005. Having cross-border comparability and transparency with this uniform accounting system...

Persistent link: https://www.econbiz.de/10015196094

Market Reaction to Mandatory IFRS Adoption: Evidence from Poland

Klimczak, Karol Marek - In: Journal of Accounting and Management Information … 10 (2011) 2, pp. 228-248

This article analyses the effects of mandatory International Financial Reporting Standards adoption in Poland. Our aim is to determine how market participants reacted to the new accounting standards on the year of the adoption and whether their behavior changed afterwards. We examine abnormal...

Persistent link: https://www.econbiz.de/10015196126