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168 records from EconBiz based on author Name
1. Comparability and predictive ability of loan loss allowances : the role of accounting regulation versus bank supervision
abstractWe investigate whether and how the shift from discretionary forward-looking provisioning to the restrictive incurred loss approach under International Financial Reporting Standards (IFRS) in the European Union (EU) affects the cross-country comparability and predictive ability of loan loss allowances. Given bank supervisors’ keen interest in comparable and adequate loan loss allowances, we also examine the role of supervisors in determining financial statement effects around IFRS adoption. We find that the application of the incurred loss approach has led to more comparable loan loss allowances. However, some differences persist in countries where supervisors were reluctant to enforce the incurred loss approach. Our results also suggest that the predictive ability of loan loss allowances improved following IFRS adoption. Finally, in supplemental analyses we document that increased comparability of loan loss allowances is associated with the cross-country convergence of the risk sensitivity of bank leverage indicating an improvement in the effectiveness of market discipline in the EU.
Gebhardt, Günther; Novotny-Farkas, Zoltán;2018
Type: Graue Literatur; Non-commercial literature; Arbeitspapier; Working Paper;
Availability: Link Link Link Link
Citations: 12 (based on OpenCitations)
2. Special issue on governance and accounting regulation
Di Pietra, Roberto; Gebhardt, Günther; McLeay, Stuart J.;2021
Type: Aufsatz in Zeitschrift; Article in journal;
Availability:
Link 3. Special issue: governance and accounting regulation
Di Pietra, Roberto; Gebhardt, Günther; McLeay, Stuart J.;2021
Type: Aufsatzsammlung; Beiträge
Availability: Link
4. Management und Abbildung von Liquidität und Liquiditätsrisiken
abstractEinleitung -- Liquidität und Liquiditätssicherung -- Grundlagen des Liquiditätsmanagements -- LiquiditätssteuerungAnsätze zur Ermittlung der Liquiditätsreserve -- Bewältigung von Liquiditätskrisen.-Berichterstattung über Liquidität und Liquiditätsrisiken -- Bewertung von Liquidität an Kapitalmärkten durch unterschiedliche Investorengruppen
Gebhardt, Günther; Mansch, Helmut;2019
Availability: Link
Citations: 1 (based on OpenCitations)
5. Management und Abbildung von Liquidität und Liquiditätsrisiken : Arbeitskreis "Finanzierungsrechnung" der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V.
Gebhardt, Günther; Mansch, Helmut;2019
Availability: Link
Citations: 1 (based on OpenCitations)
6. Comparability and predictive ability of loan loss allowances: The role of accounting regulation versus bank supervision
Gebhardt, Günther; Novotny-Farkas, Zoltán;2018
Type: Working Paper;
Availability:
7. Special issue on governance and accounting regulation 2018
Di Pietra, Roberto; Gebhardt, Günther; McLeay, Stuart J.; Ronen, Joshua;2018
Type: Aufsatz in Zeitschrift; Article in journal;
Availability: Link
8. Special issue on governance and accounting regulation 2018
Di Pietra, Roberto; Gebhardt, Günther; McLeay, Stuart J.; Ronen, Joshua;2017
Type: Sammelwerk; Collection of articles of several authors; Aufsatz in Zeitschrift; Article in journal;
9. The Costs and Benefits of Requiring an Additional Presentation of Direct Cash Flow Statements – Evidence from Accounting Practice and Empirical Research
abstractIASB and FASB staff are proposing that the direct in addition to the indirect method of presenting operating cash flows should be required. Critics argue that direct presentation would be too costly, less reliable and impede the timely release of filings. Based on a recent report on the practices of German firms, we show that these concerns are not well founded. We corroborate this result with evidence from Australian firms that only exceptionally discontinued the direct method when, in 2007, the IAS 7 choice between both methods was introduced. Critics further argue that the direct method would not provide useful information, while the staff proposal assumes it to be more useful, referring in particular to academic research. Recent reviews of related empirical studies (e.g. Bradbury, 2011; Hales and Orpurt, 2013) indeed favor mandating the direct method. In our detailed review, we show that extant studies do not adequately address the current standard-setting issue of requiring direct in addition to indirect presentation. Thus, we conclude that it is not appropriate to use the results of extant academic research in support of the staff proposal
Gebhardt, Günther; Scholz, Michael;2016
Availability: Link Link
Citations: 3 (based on OpenCitations)
10. Impairments of Greek government bonds under IAS 39 and IFRS 9 : a case study
Gebhardt, Günther;2016
Type: Aufsatz in Zeitschrift; Article in journal;
Availability: Link
Citations: 27 (based on OpenCitations)