Add to ORKGThe dissertation presents theoretical evidence for inconsistencies in fair value accounting under IFRS, experimental evidence for biases in risk perception of fair values and empirical evidence for discretion in banks' disclosure policies with respect to fair value measurement
This dissertation utilizes empirical methods to shed light on the current debate over whether to ado...
International Financial Reporting Standards (IFRS) require some assets, liabilities and equity instr...
A fundamental issue debated in the accounting literature centers on the appropriate basis for which ...
The dissertation presents theoretical evidence for inconsistencies in fair value accounting under IF...
The thesis is devoted to fair value accounting. Fair value accounting implies that assets and liabil...
In order to achieve well-functioning capital markets, firms have to provide investors and other stak...
This paper intends to analyse and elucidate the impact of Fair Value Accounting on the banking indus...
This thesis is focused on the basic area of financial accounting -- measurement. It deals with princ...
This paper intends to analyse and elucidate the impact of Fair Value Accounting on the banking indus...
Fair value accounting continues to be a topic of significant interest and debate among the preparers...
My dissertation comprises of two essays: 1) The Effects of Fair Value Measurements (IFRS 13) on Oper...
Fair value accounting continues to be a topic of significant interest and debate among the preparers...
In the last years the spotlight has been on the debate over fair-value accounting that is blamed to ...
RESEARCH OBJECTIVES: The aim of this study was to investigate how do auditors attain the necessary ...
Many banks and commentators argued that fair value accounting was the root caused the procyclical de...
This dissertation utilizes empirical methods to shed light on the current debate over whether to ado...
International Financial Reporting Standards (IFRS) require some assets, liabilities and equity instr...
A fundamental issue debated in the accounting literature centers on the appropriate basis for which ...
The dissertation presents theoretical evidence for inconsistencies in fair value accounting under IF...
The thesis is devoted to fair value accounting. Fair value accounting implies that assets and liabil...
In order to achieve well-functioning capital markets, firms have to provide investors and other stak...
This paper intends to analyse and elucidate the impact of Fair Value Accounting on the banking indus...
This thesis is focused on the basic area of financial accounting -- measurement. It deals with princ...
This paper intends to analyse and elucidate the impact of Fair Value Accounting on the banking indus...
Fair value accounting continues to be a topic of significant interest and debate among the preparers...
My dissertation comprises of two essays: 1) The Effects of Fair Value Measurements (IFRS 13) on Oper...
Fair value accounting continues to be a topic of significant interest and debate among the preparers...
In the last years the spotlight has been on the debate over fair-value accounting that is blamed to ...
RESEARCH OBJECTIVES: The aim of this study was to investigate how do auditors attain the necessary ...
Many banks and commentators argued that fair value accounting was the root caused the procyclical de...
This dissertation utilizes empirical methods to shed light on the current debate over whether to ado...
International Financial Reporting Standards (IFRS) require some assets, liabilities and equity instr...
A fundamental issue debated in the accounting literature centers on the appropriate basis for which ...