Jan Riepe

University of Tuebingen - Department of Banking

Nauklerstr. 47

72074 Tuebingen, Baden Wuerttemberg 72074

Germany

SCHOLARLY PAPERS

12

DOWNLOADS
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in Total Papers Downloads

2,733

SSRN CITATIONS

4

CROSSREF CITATIONS

2

Scholarly Papers (12)

1.

Empirical Studies on Gender Diverse Boards: Be Aware of the Value Bias in Corporate Debt

Number of pages: 20 Posted: 17 Feb 2019 Last Revised: 27 Mar 2019
Jan Riepe and Philip Yang
University of Tuebingen - Department of Banking and University of Tuebingen
Downloads 861 (48,888)

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Female Board Members, Book Value Bias, Performance, Risk, Tobin’s Q

The Link between the Share of Banks’ Level 3 Assets and their Default Risk and Default Costs

Number of pages: 45 Posted: 10 Apr 2013 Last Revised: 12 Jun 2023
Ulf Mohrmann and Jan Riepe
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law and University of Tuebingen - Department of Banking
Downloads 613 (75,422)
Citation 6

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Banking, Bank Default, Fair Value Accounting, Level 3 Assets

The Link between the Share Level 3 Assets of Banks and Their Default Risk and Default Costs

Review of Quantitative Finance and Accounting, Forthcoming
Posted: 04 Oct 2013 Last Revised: 13 May 2019
Ulf Mohrmann and Jan Riepe
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law and University of Tuebingen - Department of Banking

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Banking, Bank Default, Fair Value Accounting, Level 3 Assets

3.

Managerial Overconfidence and the Use of Level 3 Estimates Evidence from the Banking Industry

Number of pages: 40 Posted: 11 Dec 2014 Last Revised: 29 Sep 2015
Jan Riepe
University of Tuebingen - Department of Banking
Downloads 366 (141,275)

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Managerial Overconfidence, Fair Value, SFAS 157, Mark-to-Model, Corporate Governance

4.

Access to Banking and Its Value in Developed Countries: Evidence from the U.S. Marijuana Industry

Number of pages: 39 Posted: 02 Nov 2016 Last Revised: 12 Jun 2018
Markus Merz and Jan Riepe
University of Tuebingen - Department of Banking and University of Tuebingen - Department of Banking
Downloads 327 (159,667)
Citation 1

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Banking, Access to Banking, Financial Development, Marijuana-Related Businesses

Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?

Deutsche Bundesbank Discussion Paper No. 40/2020
Number of pages: 37 Posted: 04 Aug 2020
Jannis Bischof, Daniel Foos and Jan Riepe
University of Mannheim - Accounting and Taxation, Deutsche Bundesbank and University of Tuebingen - Department of Banking
Downloads 112 (418,026)

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Loan Loss Provisions, Public Disclosure, Privately Held Banks, Earnings Smoothing, Market Discipline

Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?

TRR 266 Accounting for Transparency Working Paper Series No. 134
Number of pages: 77 Posted: 05 Oct 2023
Jannis Bischof, Daniel Foos and Jan Riepe
University of Mannheim - Accounting and Taxation, Deutsche Bundesbank and University of Tuebingen - Department of Banking
Downloads 51 (666,189)

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Bank Transparency, Earnings Smoothing, Loan Loss Provisions, Market Discipline, Privately Held Banks, Public Disclosure

6.

Deferred tax asset revaluations, costly information processing, and bank deposits: Evidence from the Tax Cuts and Jobs Act

Management Science (forthcoming)
Number of pages: 61 Posted: 06 Nov 2023
Ulf Mohrmann and Jan Riepe
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law and University of Tuebingen - Department of Banking
Downloads 136 (359,814)

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financial accounting in banks, tax accruals, information processing costs, retail depositors

7.

Acquired intangible assets, CAM disclosures, and audit risk

TRR 266 Accounting for Transparency Working Paper Series No. 123
Number of pages: 69 Posted: 07 Jun 2023 Last Revised: 08 Nov 2023
University of Paderborn, University of Tuebingen - Department of Banking and TRR 266 Accounting for Transparency
Downloads 136 (359,814)

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Intangible assets, auditing, business combinations, critical audit matters

8.

On The Anatomy of Capital Management: Evidence from a Regulatory Threshold

Number of pages: 52 Posted: 18 Sep 2013 Last Revised: 03 Oct 2015
Jan Riepe
University of Tuebingen - Department of Banking
Downloads 131 (370,239)

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Banking; capital management; Tier 1; regulatory capital; loan loss provisions; managerial compensation

9.

Basel and the IASB: Accountability Interdependencies and Consequences for Prudential Regulation

Journal of International Economic Law 22 (2); doi: 10.1093/jiel/jgz012
Posted: 29 Jun 2018 Last Revised: 28 Jun 2019
Jan Riepe
University of Tuebingen - Department of Banking

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Accounting, Banking Regulation, Legitimacy, Global Administrative Law

10.

Benford and the Internal Capital Market: A Useful Indicator of Managerial Engagement

German Economic Review 19(3): 309–329; doi: 10.1111/geer.12129
Posted: 30 Jan 2017 Last Revised: 28 Jun 2019
Florian El Mouaaouy and Jan Riepe
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Tuebingen - Department of Banking

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Internal capital allocation, the Benford law, managerial engagement

11.

Internal Capital Market Studies in Empirical Banking: Biases Due to Usage of Assets Instead of Risk Capital?

Finance Research Letters, Vol. 11, No. 1, 2014
Posted: 29 Jan 2014 Last Revised: 28 Jun 2019
Markus Glaser and Jan Riepe
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Tuebingen - Department of Banking

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Internal Capital Allocation, Banks, Segmental Reporting, Risk Weighted Assets

12.

Fool’s Gold or Value for Money? The Link between Abnormal Audit Fees, Audit Firm Type, Fair Value Disclosures, and Market Valuation

International Journal of Auditing, Forthcoming
Posted: 25 Apr 2013 Last Revised: 12 Jun 2023
Ulf Mohrmann, Jan Riepe and Ulrike Stefani
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law, University of Tuebingen - Department of Banking and University of Konstanz - Department of Economics

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Fair Value Accounting, Audit Fees, Audit Firm Size, Auditor Industry Specialization, Banks

Other Papers (1)

Total Downloads: 32
1.

Strategic information sharing between ventures and CVCs during socialization: The importance of active investors in weak IP regimes

Number of pages: 33 Posted: 31 Jul 2018 Last Revised: 27 Aug 2020
Jan Riepe, Theresa Veer and Philip Yang
University of Tuebingen - Department of Banking, University of Tuebingen - Strategy & Management and University of Tuebingen
Downloads 32

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Strategic information sharing; early stage ventures; corporate venture capital, resource dependence theory; IP regime; institutional voids