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Auswirkungen von Basel II auf die Praxis der Rechnungslegung : ist eine ausschließlich ratinginduzierte Umstellung der Rechnungslegung auf IFRS sinnvoll?
Küting, Karlheinz; Ranker, Daniel; Wohlgemuth, Frank K. - In: Finanz-Betrieb : FB ; Zeitschrift für … 6 (2004) 2, pp. 93-104
Persistent link: https://www.econbiz.de/10001975391
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Finanzmarktkrise und Binnenmarkt : IDW Symposion/IDW Symposium ; 19. November in Brüssel/Brussels
Lehne, Klaus-Heiner (ed.) - 2010
Persistent link: https://www.econbiz.de/10003981789
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Accounting standards and banking regulation : some effects of divergence
Downing, Jeff - In: Research in international business and finance 47 (2019), pp. 386-397
Persistent link: https://www.econbiz.de/10012135756
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Bankenaufsicht und Kapitalkonsolidierung : eine Konfrontation handelsrechtlicher Normen mit bankaufsichtlichen Erfordernissen
Schaber, Mathias - 2000
Persistent link: https://www.econbiz.de/10001431443
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Bilanzielle und regulatorische Erwägungen zum Verkauf von Non-performing Loans aus Bankensicht
Neuhaus, Markus - In: Grundlagen des NPL-Geschäftes, (pp. 65-89). 2013
Persistent link: https://www.econbiz.de/10010239657
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The Economic Consequences of SFAS 166/167 – Evidence from Banks
Zhao, Qiuhong - 2017
This study examines whether SFAS 166/167 eliminating the exclusion of consolidation for qualifying special purpose entities (QSPEs) impacted the cost of equity capital for a sample of banks. This exclusion previously allowed banks to avoid consolidation of many asset securitization transactions,...
Persistent link: https://www.econbiz.de/10012959770
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The impact on long-term capital investment of accounting and prudential standards for European financial intermediaries
Demaria, Samira; Rigot, Sandra - In: Revue d'économie politique 128 (2018) 5, pp. 935-968
Persistent link: https://www.econbiz.de/10012266642
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Financial statements based bank risk aggregation
Li, Jianping; Wei, Lu; Lee, Cheng F.; Zhu, Xiaoqian; … - In: Review of quantitative finance and accounting 50 (2018) 3, pp. 673-694
Persistent link: https://www.econbiz.de/10011979270
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Economic consequences of bank disclosure in the financial statements before and during the financial crisis : evidence from Egypt
Elbannan, Mohamed A.; Elbannan, Mona A. - In: Journal of accounting, auditing & finance 30 (2015) 2, pp. 181-217
Persistent link: https://www.econbiz.de/10010509487
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Bank accounting regulations, enforcement mechanisms, and financial statement informativeness : cross-country evidence
Duru, Augustine; Hasan, Iftekhar; Song, Liang; Zhao, Yijiang - In: Accounting and business research 50 (2020) 3, pp. 269-304
Persistent link: https://www.econbiz.de/10012226385