Jannis Bischof

University of Mannheim - Accounting and Taxation

Professor of Business, Administration and Accounting, Chair of Business Administration and Accounting

Mannheim, 68131

Germany

  • University of Mannheim - Accounting and Taxation

SCHOLARLY PAPERS

14

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9,212

TOTAL CITATIONS
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Top 5,934

in Total Papers Citations

111

Scholarly Papers (14)

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1.

Asset Reclassifications and Bank Recapitalization during the Financial Crisis

Downloads 3,236 ( 8,244)
Citation 29

Asset Reclassifications and Bank Recapitalization during the Financial Crisis

Number of pages: 61 Posted: 23 Jun 2010 Last Revised: 10 Aug 2021
Jannis Bischof, Ulf Brüggemann and Holger Daske
University of Mannheim - Accounting and Taxation, Humboldt University of Berlin - School of Business and Economics and University of Mannheim
Downloads 3,140 (8,495)
Citation 27

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Bank Regulation, Fair Value Accounting, Financial Crisis, Recapitalization, Regulatory Capital

Asset Reclassifications and Bank Recapitalization during the Financial Crisis

Management Science, forthcoming: https://doi.org/10.1287/mnsc.2022.4364
Number of pages: 69 Posted: 07 Jul 2022
Jannis Bischof, Ulf Brüggemann and Holger Daske
University of Mannheim - Accounting and Taxation, Humboldt University of Berlin - School of Business and Economics and University of Mannheim
Downloads 96 (600,947)
Citation 2

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Bank Regulation, Fair Value Accounting, Financial Crisis, Recapitalization, Reclassifications, Regulatory Capital

2.

Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis

Downloads 1,319 (33,424)
Citation 12

Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis

CFS Working Paper, No. 622, 2019, TRR 266 Accounting for Transparency Working Paper Series No. 32
Number of pages: 93 Posted: 10 Jun 2019 Last Revised: 28 Mar 2023
Jannis Bischof, Christian Laux and Christian Leuz
University of Mannheim - Accounting and Taxation, Vienna University of Economics and Business and University of Chicago - Booth School of Business
Downloads 557 (106,417)
Citation 8

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Banks, Financial crisis, Financial stability, Disclosure, Loan loss accounting, Expected credit losses, Incurred loss model, Prudential filter, Fair value accounting

Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis

SAFE Working Paper No. 283
Number of pages: 92 Posted: 08 Jul 2020 Last Revised: 08 Jun 2021
Jannis Bischof, Christian Laux and Christian Leuz
University of Mannheim - Accounting and Taxation, Vienna University of Economics and Business and University of Chicago - Booth School of Business
Downloads 521 (115,750)
Citation 2

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Banks, Financial crisis, Financial stability, Disclosure, Loan loss accounting, Expected credit losses, Incurred loss model, Prudential filter, Fair value accounting

Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis

Journal of Financial Economics (JFE), Vol. 141, No. 3, 2021
Number of pages: 90 Posted: 09 Aug 2021
Jannis Bischof, Christian Laux and Christian Leuz
University of Mannheim - Accounting and Taxation, Vienna University of Economics and Business and University of Chicago - Booth School of Business
Downloads 241 (272,856)
Citation 2

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Banks, Financial crisis, Financial stability, Disclosure, Loan loss accounting, Expected credit losses, Incurred loss model, Prudential filter, Fair value accounting

3.

IFRS 7 Disclosures and Risk Perception of Financial Instruments

Bischof, J. and M. Ebert (2014): IFRS 7 Disclosures and Risk Perception of Financial Instruments, Schmalenbach Business Review, Vol. 66, pp. 276-308.
Number of pages: 42 Posted: 18 Nov 2009 Last Revised: 03 Jul 2017
Jannis Bischof and Michael Ebert
University of Mannheim - Accounting and Taxation and University of Paderborn
Downloads 878 (59,666)
Citation 3

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Availability, Derivatives, Experiment, Fair Value, Financial Instruments, IAS 39, Representativeness, Risk Judgment

4.

The German Business Panel: Firm-Level Data for Accounting and Taxation Research

Downloads 794 (68,367)

The German Business Panel: Firm-Level Data for Accounting and Taxation Research

TRR 266 Accounting for Transparency Working Paper Series No. 46
Number of pages: 60 Posted: 03 Feb 2021 Last Revised: 12 Aug 2024
Jannis Bischof, Philipp Dörrenberg, Davud Rostam‐Afschar, Dirk Simons and Johannes Voget
University of Mannheim - Accounting and Taxation, University of Mannheim, University of Mannheim, University of Mannheim - Accounting and Taxation and University of Mannheim
Downloads 727 (75,652)

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JEL classification: C81, D22, D25, D80, D84, H00, H12, H32, H20, H24, H25, M40, R38 Covid-19, Firm survey data, German Business Panel, Survey design, Tax Expectations, VAT

The German Business Panel: Firm-Level Data for Accounting and Taxation Research 

European Accounting Review,  (forthcoming) [10.1080/09638180.2024.2403467]
Number of pages: 49 Posted: 03 Oct 2024
Jannis Bischof, Philipp Dörrenberg, Davud Rostam‐Afschar, Dirk Simons and Johannes Voget
University of Mannheim - Accounting and Taxation, University of Mannheim, University of Mannheim, University of Mannheim - Accounting and Taxation and University of Mannheim
Downloads 67 (746,621)

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Firm survey data, German Business Panel, Survey design, Tax Expectations, VAT, Covid-19

5.

Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Tests

Downloads 693 (81,608)
Citation 37

Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Tests

Journal of Accounting Research, Forthcoming
Number of pages: 46 Posted: 06 Sep 2013 Last Revised: 21 Nov 2013
Jannis Bischof and Holger Daske
University of Mannheim - Accounting and Taxation and University of Mannheim
Downloads 693 (80,435)
Citation 37

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Bank Stress Test, Mandatory Disclosure, Voluntary Disclosure, Sovereign Risk, Risk Disclosure

Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Tests

Journal of Accounting Research, Vol. 51, No. 5, 2013
Posted: 28 Nov 2013
Jannis Bischof and Holger Daske
University of Mannheim - Accounting and Taxation and University of Mannheim

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Bank Stress Test, Mandatory Disclosure, Voluntary Disclosure, Sovereign Risk, Risk Disclosure

6.

IFRS: Markets, Practice, and Politics

Foundations and Trends® in Accounting: Vol. 15: No. 1–2, pp 1-262. http://dx.doi.org/10.1561/1400000055
Number of pages: 223 Posted: 23 May 2021 Last Revised: 26 Jul 2021
Kirstin Becker, Jannis Bischof and Holger Daske
Copenhagen Business School, University of Mannheim - Accounting and Taxation and University of Mannheim
Downloads 657 (87,717)
Citation 11

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IFRS, international accounting, disclosure, compliance, capital markets, real effects, XBRL, digitalization, fair value, financial crisis, politics, research impact, literature review

7.

Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests

Downloads 482 (128,754)
Citation 4

Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests

Journal of Accounting Research, Forthcoming
Number of pages: 65 Posted: 13 Jun 2017 Last Revised: 28 Jan 2020
Jannis Bischof, Holger Daske and Christoph J. Sextroh
University of Mannheim - Accounting and Taxation, University of Mannheim and Carl von Ossietzky University of Oldenburg
Downloads 482 (127,143)
Citation 4

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Accounting Regulation, Fair Value, Financial Crisis, Ideology, Political Economy, Accounting Standard-Setting, Stock Option Expensing

Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests

Journal of Accounting Research, Volume 58, Issue 3 (2020)
Posted: 01 Jul 2020
Jannis Bischof, Holger Daske and Christoph J. Sextroh
University of Mannheim - Accounting and Taxation, University of Mannheim and Carl von Ossietzky University of Oldenburg

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accounting regulation; fair value; financial crisis; ideology; political economy; accounting standard setting; stock option expensing

8.

Interpreting the European Union's IFRS Endorsement Criteria: The Case of IFRS 9

Accounting in Europe, Forthcoming
Number of pages: 76 Posted: 04 Jul 2016
Jannis Bischof and Holger Daske
University of Mannheim - Accounting and Taxation and University of Mannheim
Downloads 361 (179,683)
Citation 8

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European Union, IFRS, Endorsement, True and Fair View, European Public Good, Bank Accounting

9.

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

Downloads 292 (225,997)
Citation 4

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 126 (489,215)

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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 Last Revised: 11 Dec 2023
Jannis Bischof, Daniel Foos and Jan Riepe
University of Mannheim - Accounting and Taxation, Deutsche Bundesbank and University of Tuebingen - Department of Banking
Downloads 122 (501,962)
Citation 3

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

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

European Accounting Review, 0[10.1080/09638180.2023.2277327]
Number of pages: 80 Posted: 29 Oct 2024
Jannis Bischof, Daniel Foos and Jan Riepe
University of Mannheim - Accounting and Taxation, Deutsche Bundesbank and University of Tuebingen - Department of Banking
Downloads 44 (922,138)
Citation 1

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Bank Transparency, Loan Loss Provisions, Market Discipline, Privately Held Banks JEL Classification: G21, Financial Stability

10.

Accounting Enforcement and Bank Transparency under Hierarchical Supervision in a Banking Union*

TRR 266 Accounting for Transparency Working Paper Series No. 29, 2023
Number of pages: 55 Posted: 27 Mar 2023
Jannis Bischof, Nicolas Rudolf and Ferdinand Elfers
University of Mannheim - Accounting and Taxation, University of Lausanne - Faculty of Business and Economics (HEC Lausanne) and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 167 (386,465)

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JEL classification: M41, M48, G20, G21, G28 Single Supervisory Mechanism, Asset Quality Review, Loan Loss Provisions, Financial Institutions, International Accounting, Enforcement

11.

How Do Non-Performing Loans Evolve along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency

Downloads 159 (403,243)
Citation 1

How Do Non-Performing Loans Evolve along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency

TRR 266 Accounting for Transparency Working Paper Series No. 66
Number of pages: 47 Posted: 12 Nov 2021 Last Revised: 22 Aug 2022
Jannis Bischof, Nicolas Rudolf and Wilhelm Schmundt
University of Mannheim - Accounting and Taxation, University of Lausanne - Faculty of Business and Economics (HEC Lausanne) and University of Mannheim - Accounting and Taxation
Downloads 115 (525,791)

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Non-performing loans, Legal efficiency, Financial institutions, International accounting, Bank regulation

How Do Non-Performing Loans Evolve along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency

Forthcoming, European Accounting Review, https://doi.org/10.1080/09638180.2022.2071960
Number of pages: 54 Posted: 09 Aug 2022
Jannis Bischof, Nicolas Rudolf and Wilhelm Schmundt
University of Mannheim - Accounting and Taxation, University of Lausanne - Faculty of Business and Economics (HEC Lausanne) and University of Mannheim - Accounting and Taxation
Downloads 44 (922,138)
Citation 1

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Non-performing loans, Legal efficiency, Financial institutions, International accounting, Bank regulation, Bank accounting

12.

Fair Value-Related Information in Analysts’ Decision Processes: Evidence from the Financial Crisis

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 58 Posted: 27 Nov 2012 Last Revised: 10 Sep 2015
Jannis Bischof, Holger Daske and Christoph J. Sextroh
University of Mannheim - Accounting and Taxation, University of Mannheim and Carl von Ossietzky University of Oldenburg
Downloads 113 (529,472)
Citation 2

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Fair Value Accounting, Financial Analysts, Conference Calls, Analysts' Decision Process

13.

Manager Characteristics and the Informativeness of Banks' Loan Loss Provisioning

TRR 266 Accounting for Transparency Working Paper Series No. 188, forthcoming in: Review of Accounting Studies
Number of pages: 61 Posted: 22 Apr 2025
Jannis Bischof and Nicolas Rudolf
University of Mannheim - Accounting and Taxation and University of Lausanne - Faculty of Business and Economics (HEC Lausanne)
Downloads 61 (777,710)

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Bank Governance, Top Management Team, Loan Loss Provisions, Timeliness, Upper Echelons Theory, AKM Method, Manager Characteristics

14.

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