University of Mannheim - Accounting and Taxation
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Bank Regulation, Fair Value Accounting, Financial Crisis, IAS 39, IFRS 7
Availability, Derivatives, Experiment, Fair Value, Financial Instruments, IAS 39, Representativeness, Risk Judgment
Bank Stress Test, Mandatory Disclosure, Voluntary Disclosure, Sovereign Risk, Risk Disclosure
Disclosure regulation, Risk disclosures, Liquidity, Financial institutions, Market supervision, IFRS, Basel II, International accounting
Fair Value Accounting, Financial Analysts, Conference Calls, Analysts' Decision Process
Fair Value Accounting, Financial Crisis, Politics, Interest Groups, Ideology
European Union, IFRS, Endorsement, True and Fair View, European Public Good, Bank Accounting
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fair value accounting, fair value reclassifications, own credit risk, bank disclosure, financial analysts, conference calls, analyst reports
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