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Results for Fair value accounting

Publications & Outputs

  1. 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, P., Landsman, W., Peasnell, K. & Renders, A., 12/2017, In : Review of Accounting Studies. 22, 4, p. 1698-1731 34 p.

    Research output: Contribution to journalJournal article

  2. The impact of the institutional environment on the value relevance of fair values

    Fiechter, P. & Novotny-Farkas, Z., 03/2017, In : Review of Accounting Studies. 22, 1, p. 392-429 38 p.

    Research output: Contribution to journalJournal article

  3. The economic consequences of extending the use of fair value accounting in regulatory capital calculations

    Chircop, J. & Novotny-Farkas, Z., 11/2016, In : Journal of Accounting and Economics. 62, 2-3, p. 183-203 21 p.

    Research output: Contribution to journalJournal article

  4. Unintended consequences of changing accounting standards: the case of fair value accounting and mandatory dividends

    Goncharov, I. & van Triest, S., 09/2014, In : Abacus. 50, 3, p. 342-368 27 p.

    Research output: Contribution to journalJournal article

  5. The impact of IAS 39 on the risk-relevance of earnings volatility: Evidence from foreign banks cross-listed in the USA

    Duh, R. R., Hsu, A. W. H. & Alves, P. A. P., 06/2012, In : Journal of Contemporary Accounting and Economics . 8, 1, p. 23-38 16 p.

    Research output: Contribution to journalJournal article