Ferdinand Elfers

Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)

P.O. Box 1738

3000 DR Rotterdam, NL 3062 PA

Netherlands

  • Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)

SCHOLARLY PAPERS

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14

Scholarly Papers (4)

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1.

A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector

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Citation 15

A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector

Number of pages: 50 Posted: 20 Mar 2015 Last Revised: 09 Mar 2021
Jannis Bischof, Holger Daske, Ferdinand Elfers and Luzi Hail
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and University of Pennsylvania - The Wharton School
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Citation 15

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Disclosure regulation, Risk disclosures, Liquidity, Financial institutions, Market supervision, IFRS, Basel II, International accounting

A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector

Contemporary Accounting Research, Vol. 39, No. 1, pp. 498-536, 2022
Posted: 08 Jul 2021 Last Revised: 01 Apr 2022
Jannis Bischof, Holger Daske, Ferdinand Elfers and Luzi Hail
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and University of Pennsylvania - The Wharton School

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disclosure regulation, risk disclosures, liquidity, financial institutions, IFRS, Basel II

2.

Private Firm Accounting: The European Reporting Environment, Data and Research Perspectives

TRR 266 Accounting for Transparency Working Paper Series No. 52, Accounting and Business Research, https://doi.org/10.1080/00014788.2021.1982670
Number of pages: 73 Posted: 18 Dec 2019 Last Revised: 15 Oct 2021
Christof Beuselinck, Ferdinand Elfers, Joachim Gassen and Jochen Pierk
Catholic University of Lille - IESEG School of Management, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), Humboldt University of Berlin - School of Business and Economics and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
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Citation 5

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3.

Public Peers, Accounting Comparability, and Value Relevance of Private Firms’ Financial Reporting

Review of Accounting Studies, forthcoming
Number of pages: 52 Posted: 08 May 2020 Last Revised: 25 Jan 2022
Thomas Bourveau, Jason V. Chen, Ferdinand Elfers and Jochen Pierk
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Illinois at Chicago, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
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Citation 2

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value relevance, private firms, spillovers, comparability

4.

What You Don’t Know Won’t Hurt You: Market Monitoring and Bank Supervisors’ Preference for Private Information

Journal of Banking and Finance, Forthcoming
Posted: 21 Jun 2022
Ferdinand Elfers and Jeroen Koenraadt
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)

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Market Discipline, Market Monitoring, Risk Disclosures, COREP, FINREP, SSM, Banking Union