Zoltán Novotny-Farkas

Lancaster University - Management School

Bailrigg

Lancaster, LA1 4YX

United Kingdom

SCHOLARLY PAPERS

7

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CITATIONS
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Top 20,198

in Total Papers Citations

15

Scholarly Papers (7)

1.

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 (24,881)

Abstract:

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

2.

Mandatory IFRS Adoption and Accounting Quality of European Banks

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 62 Posted: 30 Dec 2010
Günther Gebhardt and Zoltán Novotny-Farkas
Goethe Universität Frankfurt am Main and Lancaster University - Management School
Downloads 624 (27,497)
Citation 7

Abstract:

IFRS, bank accounting, loan loss provisions, income smoothing, timeliness of loss recognition, bank regulation, ownership structure

3.

The Effect of Conference Calls on Analysts' Forecasts - German Evidence

European Accounting Review, Volume 22, Issue 1, May 2013
Number of pages: 42 Posted: 13 Oct 2010 Last Revised: 08 May 2013
Moritz Bassemir, Zoltán Novotny-Farkas and Julian Pachta
Goethe University Frankfurt, Lancaster University - Management School and Goethe University Frankfurt
Downloads 306 (75,511)
Citation 1

Abstract:

Analyst Conferences, Conference Calls, Disclosure Regulation, Financial Analysts, Forecast Accuracy, Information Environment

4.

IFRS Adoption, Reporting Incentives, and Financial Reporting Quality in Private Firms

Number of pages: 64 Posted: 07 Jun 2014 Last Revised: 28 Apr 2015
Moritz Bassemir and Zoltán Novotny-Farkas
Goethe University Frankfurt and Lancaster University - Management School
Downloads 190 (83,388)

Abstract:

International Financial Reporting Standards (IFRS), Reporting Incentives, Earnings Quality, Private Firms

5.

Mandatory IFRS Adoption and Accounting Quality of European Banks

Journal of Business Finance & Accounting, Vol. 38, Issue 3-4, pp. 289-333, 2011
Number of pages: 45 Posted: 11 May 2011
Gunther Gebhardt and Zoltán Novotny-Farkas
affiliation not provided to SSRN and Lancaster University - Management School
Downloads 2 (544,333)
Citation 7
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Abstract:

IFRS, bank accounting, loan loss provisions, income smoothing, timeliness of loss recognition, bank regulation, ownership structure

6.

The Economic Consequences of Extending the Use of Fair Value Accounting in Regulatory Capital Calculations

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 54 Posted: 16 Oct 2016 Last Revised: 19 Oct 2016
Justin Chircop and Zoltán Novotny-Farkas
Lancaster University Management School and Lancaster University - Management School
Downloads 0 (179,584)

Abstract:

Banks, Fair Value Accounting, Prudential Regulation, Regulatory Capital

7.

The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability

Accounting in Europe (Forthcoming)
Number of pages: 55 Posted: 05 Aug 2016
Zoltán Novotny-Farkas
Lancaster University - Management School
Downloads 0 (107,766)

Abstract:

IFRS 9, impairment, expected loss model, bank supervision, financial stability