Ferdinand Elfers

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

P.O. Box 1738

3000 DR Rotterdam, NL 3062 PA

Netherlands

SCHOLARLY PAPERS

5

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1,183

SSRN CITATIONS
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Top 38,032

in Total Papers Citations

20

CROSSREF CITATIONS

4

Scholarly Papers (5)

1.

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
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)
Downloads 628 (76,879)
Citation 15

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2.

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)
Downloads 475 (108,694)
Citation 9

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value relevance, private firms, spillovers, comparability

3.

Can supervisors enforce transparent accounting when the rules leave room for management discretion?

TRR 266 Accounting for Transparency Working Paper Series No. 29, 2023
Number of pages: 44 Posted: 27 Mar 2023
Jannis Bischof, Nicolas Rudolf and Ferdinand Elfers
University of Mannheim - Accounting and Taxation, University of Lausanne and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 80 (541,171)

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Single supervisory mechanism, asset quality review, loan loss provisions, financial institutions, international accounting, enforcement

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 London School of Economics and Political Science

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

5.

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, 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