Peter Fiechter

University of Neuchatel - Institute of Financial Analysis

Rue A.-L. Breguet 2

Neuchatel, CH-2000

Switzerland

SCHOLARLY PAPERS

9

DOWNLOADS
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CITATIONS
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Top 22,995

in Total Papers Citations

12

Scholarly Papers (9)

1.

Application of the Fair Value Option Under IAS 39: Effects on the Volatility of Bank Earnings

Journal of International Accounting Research, Forthcoming
Number of pages: 30 Posted: 08 May 2009 Last Revised: 11 Jan 2011
Peter Fiechter
University of Neuchatel - Institute of Financial Analysis
Downloads 1,594 (7,396)
Citation 5

Abstract:

Fair Value Option (FVO), Earnings Volatility, Fair Value Accounting, Banks, IAS 39, Subprime Crisis

2.

Reclassification of Financial Assets Under IAS 39: Impact on European Banks’ Financial Statements

Accounting in Europe, Forthcoming
Number of pages: 28 Posted: 22 Dec 2009 Last Revised: 26 Aug 2010
Peter Fiechter
University of Neuchatel - Institute of Financial Analysis
Downloads 1,403 (8,718)
Citation 4

Abstract:

Reclassification, Financial Assets, Fair Value Accounting, Banks, IAS 39, Financial Crisis

3.

Discretionary Measurement of Level 3 Fair Values During the 2008 Financial Crisis

Number of pages: 51 Posted: 15 Dec 2009 Last Revised: 26 Aug 2016
Peter Fiechter and Conrad Meyer
University of Neuchatel - Institute of Financial Analysis and University of Zurich - Institute for Accounting and Control
Downloads 1,357 (9,560)
Citation 3

Abstract:

Level 3 fair values, earnings management, Financial Crisis, loan loss provisions (LLP), other comprehensive income (OCI)

4.

The Impact of the Institutional Environment on the Value Relevance of Fair Values

Review of Accounting Studies, Vol. 22, No. 1, 2017
Number of pages: 49 Posted: 12 Feb 2011 Last Revised: 17 May 2017
Peter Fiechter and Zoltán Novotny-Farkas
University of Neuchatel - Institute of Financial Analysis and Lancaster University - Management School
Downloads 626 (24,692)

Abstract:

Fair Value Accounting, International Financial Reporting Standards (IFRS), Value Relevance, Institutional Accounting, Information Environment

5.

Have International Financial Reporting Standards (IFRS) Become Too Extensive for Small and Mid-Cap Companies?

Number of pages: 51 Posted: 23 Dec 2012 Last Revised: 26 May 2016
Peter Fiechter, Jérôme Halberkann and Conrad Meyer
University of Neuchatel - Institute of Financial Analysis, University of Zurich - Institute for Business Administration and University of Zurich - Institute for Accounting and Control
Downloads 350 (43,990)

Abstract:

IFRS, Small and mid-cap companies, Disclosure, Liquidity, Swiss GAAP, Ownership structure

6.

The Impact of the Greek Sovereign Debt Crisis on European Banks’ Disclosure and its Economic Consequences

The International Journal of Accounting, Vol. (51), No. (1), 2016
Number of pages: 44 Posted: 01 Jan 2013 Last Revised: 29 Jun 2016
Peter Fiechter and Jie Zhou
University of Neuchatel - Institute of Financial Analysis and University of Zurich
Downloads 216 (86,356)

Abstract:

Greek sovereign debt crisis, disclosure, cost of capital, European banks, risk information

7.

Bold Analysts or Bold Banks: Do Institutional Factors Drive Herding Behavior?

Number of pages: 57 Posted: 27 Apr 2013
Reto Cueni and Peter Fiechter
University of Zurich - Department of Economics and University of Neuchatel - Institute of Financial Analysis
Downloads 50 (287,974)

Abstract:

Herding behavior, Financial analysts, Brokerage, Institutional factors, Ownership, Private vs. public Firms

8.

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

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 09 May 2017
University of Neuchatel - Institute of Financial Analysis, University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and Maastricht University
Downloads 0 (315,942)

Abstract:

Too Important to Fail, Fair Value Accounting, Bank Regulation, Financial Crisis

9.

The Effects of the Fair Value Option Under IAS 39 on the Volatility of Bank Earnings

Journal of International Accounting Research, Vol. 10, No. 1, 2011
Posted: 18 Jan 2011
Peter Fiechter
University of Neuchatel - Institute of Financial Analysis

Abstract:

fair value option, FVO, earnings volatility, fair value accounting, financial instruments, IAS 39, banks