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The interplay of bank capital regulation and liability accounting
three essays -
How does fair value measurement under IAS 39 affect disclosure choices of European banks?
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The cost of employee stock options
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IAS 39 and biases in the risk perception of financial instruments
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Financial instruments fair value accounting for (not against) the banking industry
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How does fair value measurement under IAS 39 affect disclosure choices of European banks?
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IAS 39 and biases in the risk perception of financial instruments
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Risks and challenges of complex financial instruments
an analysis of SSM banks -
The cost of employee stock options
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A multi-factor model for the valuation and risk management of demand deposits
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Does the comprehensive income matrix make unsophisticated users overemphasise fair value income?
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Evidence from goodwill non-impairments on the effects of unverifiable fair-value accounting
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Market valuation, pension fund policy and contribution volatiliy
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Consequences of voluntary and mandatory fair value accounting
evidence surrounding IFRS adoption in the EU real estate industry -
Supervisory guidance on the use of the fair value option by banks under international financial reporting standards
consultative document ; issued for comment by 31 October 2005 -
Fair valuation of guaranteed contracts
the interaction between assets and liabilities -
Evidence from goodwill non-impairments on the effects of using unverifiable estimates in financial reporting
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Supervisory guidance for assessing banks' financial instrument fair value practices
consultative document -
Accelerated vesting of employee stock options in anticipation of FAS 123-R
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Bank commercial loan fair value practices
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A multi-factor model for the valuation and risk management of demand deposits
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Supervisory guidance on the use of the fair value option for financial instruments by banks
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Did fair-value accounting contribute to the financial crisis?
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Did fair-value accounting contribute to the financial crisis?
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Fair value reclassifications of financial assets during the financial crisis