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Empirische Erkenntnisse zur Fair Value Option unter IAS 36
Fiechter, Peter - In: Finanz- und Rechnungswesen : Jahrbuch (2010), pp. 131-145
Persistent link: https://www.econbiz.de/10003937570
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The effects of the fair value option under IAS 39 on the volatility of bank earnings
Fiechter, Peter - In: Journal of international accounting research 10 (2011) 1, pp. 85-108
Persistent link: https://www.econbiz.de/10009009046
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The IFRS option to reclassify financial assets out of fair value in 2008 : the roles played by regulatory capital and too-important-to-fail status
Fiechter, Peter; Landsman, Wayne R.; Peasnell, Ken V.; … - In: Review of accounting studies 22 (2017) 4, pp. 1698-1731
Persistent link: https://www.econbiz.de/10011781482
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The impact of the institutional environment on the value relevance of fair values
Fiechter, Peter; Novotny-Farkas, Zoltán - In: Review of accounting studies 22 (2017) 1, pp. 392-429
Persistent link: https://www.econbiz.de/10011655626
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Do industry-specific accounting standards matter for capital allocation decisions?
Fiechter, Peter; Landsman, Wayne R.; Peasnell, Ken V.; … - In: Journal of accounting and economics 77 (2024) 2/3, pp. 1-26
Persistent link: https://www.econbiz.de/10015049011