publication . Doctoral thesis . 2008

Issues in Fair Value Accounting under IFRS

Bischof, Jannis;
Open Access English
  • Published: 01 Jan 2008
  • Publisher: Universität Mannheim
  • Country: Germany
Abstract
The 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.
Subjects
free text keywords: 330 Wirtschaft
Related Organizations
Download from
90 references, page 1 of 6

Carla E. Grayson and Norbert Schwarz. Beliefs influence information processing strategies: Declarative and experiential information in risk assessment. Social Cognition, 17(1): 1-18, 1999.

William H. Greene. Econometric analysis. 6th edition, Upper Saddle River, NJ: PrenticeHall, 2003.

David Greenlaw, Jan Hatzius, Anil K. Kashyap, and Hyun S. Shin. Leveraged losses: Lessons from the mortgage market meltdown. US Monetary Policy Forum Conference, 2008.

Wayne R. Guay. The impact of derivatives on firm risk: An empirical examination of new derivative users. Journal of Accounting and Economics, 26(1-3):319-351, 1999.

Erich Gutenberg. Die Struktur der Bilanzwerte. Zeitschrift für Betriebswirtschaft, 3: 497-511, 1926.

Jörg-Markus Hitz. Rechnungslegung zum fair value. Frankfurt a. M., 2005.

Leslie Hodder, Lisa Koonce, and Mary L. McAnally. SEC market risk disclosures: Implications for judgment and decision making. Accounting Horizons, 15(1):49-70, 2001.

Frank D. Hodge, Jane Jollineau Kennedy, and Laureen A. Maines. Does search-facilitating technology improve the transparency of financial reporting? The Accounting Review, 79(3):687-703, 2004. [OpenAIRE]

Edmund Hodgeon and Pauline Wallace. Accounting for change: Transparency in the midst of turmoil. PwC International, 2008.

Wolf-Dieter Hoffmann. Rückstellungen, Verbindlichkeiten. In Norbert Lüdenbach and Wolf-Dieter Hoffmann, editors, Haufe IFRS-Kommentar. 6. Auflage, Freiburg i. Br., 2008a.

Wolf-Dieter Hoffmann. Steuern vom Einkommen. In Norbert Lüdenbach and Wolf-Dieter Hoffmann, editors, Haufe IFRS-Kommentar. 6. Auflage, Freiburg i. Br., 2008b.

Wolf-Dieter Hoffmann and Norbert Lüdenbach. IFRS-Rechnungslegung für Personengesellschaften als Theater des Absurden. Der Betrieb, 58:404-409, 2005.

Robert W. Holthausen and Ross L. Watts. The relevance of the value relevance literature for financial accounting standard setting. Journal of Accounting and Economics, 31 (1-3):3-75, 2001.

Michael Hommel. Zum Abfindungsbeschluss des Bundesverfassungsgerichts. Die Information über Steuer und Wirtschaft, 54:49-57, 2000.

Michael Hommel. Teilkommentierung zu § 249 HGB. In Jörg Baetge, Hans-Jürgen Kirsch, and Stefan Thiele, editors, Bilanzrecht. Bonn and Berlin, 2002.

90 references, page 1 of 6
Powered by OpenAIRE Open Research Graph
Any information missing or wrong?Report an Issue