Florian Kiy

Goethe University Frankfurt

Theodor-W.Adorno-Platz 4

Frankfurt am Main, 60629

Germany

SCHOLARLY PAPERS

3

DOWNLOADS

269

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (3)

1.

Effects of the Adoption of Hedge Accounting

Number of pages: 38 Posted: 02 Dec 2015
Florian Kiy
Goethe University Frankfurt
Downloads 188 (167,217)
Citation 1

Abstract:

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Hedge accounting, capital markets, accounting for derivatives, propensity-score matching, risk-management

2.

Effects of Declining Bank Health on Borrowers’ Earnings Management Activity: Evidence from the European Sovereign Debt Crisis

Number of pages: 47 Posted: 02 Dec 2016 Last Revised: 31 Jan 2018
Florian Kiy and Theresa Zick
Goethe University Frankfurt and Goethe University Frankfurt
Downloads 81 (314,785)

Abstract:

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Earnings Management, Lending Relationships, Discretionary Accruals, Timely Loss Recognition, European Sovereign Debt Crisis

3.

The Effects of Accounting Standards on the Financial Reporting Properties of Private Firms – Evidence from the German Accounting Law Modernization Act

Business Research, Vol. 10, Issue 2, pp. 215-248, October 2017
Posted: 02 Nov 2014 Last Revised: 02 Nov 2017
Julia Zicke and Florian Kiy
Goethe University Frankfurt and Goethe University Frankfurt

Abstract:

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German Accounting Law Modernization Act, German GAAP, Accounting standards, Financial reporting properties, Private firms