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 Journal/Magazine › Journal article › peer-review

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 Journal/Magazine › Journal article › peer-review

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 Journal/Magazine › Journal article › peer-review

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 Journal/Magazine › Journal article › peer-review

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 Journal/Magazine › Journal article › peer-review