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Discussion of “Convergence of Accounting Standards and Foreign Direct Investment”

Dong, Minyue - In: The international journal of accounting : TIJA 49 (2014) 1, pp. 87-96

Persistent link: https://www.econbiz.de/10010336901

Moving toward the Expected Credit Loss Model under IFRS 9 : Capital Transitional Arrangement and Bank Systematic Risk

Dong, Minyue; Oberson, Romain - 2021

This paper examines banks’ option to adopt the capital transitional arrangement (CTA) set out by the Basel Committee on Banking Supervision, in response to the introduction of the International Financial Reporting Standard 9 (IFRS 9), which requires the use of an expected credit loss model...

Persistent link: https://www.econbiz.de/10013224582

Response to discussant “Convergence of Accounting Standards and Foreign Direct Investment”

Chen, Charles J. P.; Ding, Yuan; Xu, Bin - In: The international journal of accounting : TIJA 49 (2014) 1, pp. 97-100

Persistent link: https://www.econbiz.de/10010336900

Moving toward the expected credit loss model under IFRS 9 : capital transitional arrangement and bank systematic risk

Dong, Minyue; Oberson, Romain - In: Accounting and business research 52 (2022) 6, pp. 641-679

Persistent link: https://www.econbiz.de/10013484638

Discussion of "moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk"

Mora, Araceli - In: Accounting and business research 52 (2022) 6, pp. 680-689

Persistent link: https://www.econbiz.de/10013484640

Financial reporting for financial instruments

Ryan, Stephen G. - 2012

Persistent link: https://www.econbiz.de/10009778713

Fair value accounting : policy issues raised by the credit crunch

Ryan, Stephen G. - In: Restoring financial stability : how to repair a failed …, (pp. 215-228). 2009

Persistent link: https://www.econbiz.de/10003827515

Financial market regulation and opportunities for accounting research

Kohlbeck, Mark J.; Krische, Susan D.; Mangold, Nancy R.; … - In: Accounting horizons : a quarterly publication of the … 26 (2012) 3, pp. 563-581

Persistent link: https://www.econbiz.de/10009661403

Banks' financial reporting and financial system stability

Acharya, Viral V.; Ryan, Stephen G. - In: Journal of accounting research 54 (2016) 2, pp. 277-340

Persistent link: https://www.econbiz.de/10011499999

Conditionally conservative fair value measurements

Badia, Marc; Duro, Miguel; Penvala, Fernando; Ryan, … - In: Journal of accounting & economics 63 (2017) 1, pp. 75-98

Persistent link: https://www.econbiz.de/10011689381