Jannis Bischof

University of Mannheim - Accounting and Taxation

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

Mannheim, 68131

Germany

SCHOLARLY PAPERS

15

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SSRN CITATIONS
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Top 9,403

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53

CROSSREF CITATIONS

81

Scholarly Papers (15)

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 - Accounting and Taxation
Downloads 3,064 (5,583)
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 - Accounting and Taxation
Downloads 21 (715,694)

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

A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector

Number of pages: 50 Posted: 20 Mar 2015 Last Revised: 09 Mar 2021
Jannis Bischof, Holger Daske, Ferdinand Elfers and Luzi Hail
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and University of Pennsylvania - The Wharton School
Downloads 1,291 (21,800)
Citation 15

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Disclosure regulation, Risk disclosures, Liquidity, Financial institutions, Market supervision, IFRS, Basel II, International accounting

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 - Accounting and Taxation, 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

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

CFS Working Paper, No. 622, 2019
Number of pages: 93 Posted: 10 Jun 2019 Last Revised: 01 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 404 (102,020)
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 326 (129,912)
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 115 (331,413)

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

4.

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 797 (44,048)
Citation 3

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

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 - Accounting and Taxation
Downloads 590 (64,410)
Citation 9

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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 - Accounting and Taxation

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

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 - Accounting and Taxation and Tilburg University - Tilburg School of Economics and Management
Downloads 400 (103,260)
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 - Accounting and Taxation and Tilburg University - Tilburg School of Economics and Management

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

7.

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 - Accounting and Taxation
Downloads 374 (112,352)

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

8.

The German Business Panel: Evidence on Accounting and Business Taxation

TRR 266 Accounting for Transparency Working Paper Series No. 46
Number of pages: 149 Posted: 03 Feb 2021 Last Revised: 02 Aug 2022
University of Mannheim - Accounting and Taxation, University of Mannheim, University of Mannheim, University of Mannheim - Accounting and Taxation and University of Mannheim - Accounting and Taxation
Downloads 296 (144,482)

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COVID-19, Crisis, Firm survey data, German Business Panel, Survey design, VAT

9.

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 - Accounting and Taxation
Downloads 288 (148,708)
Citation 6

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

10.

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 - Accounting and Taxation and Tilburg University - Tilburg School of Economics and Management
Downloads 76 (427,552)

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

11.

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 69 (450,350)

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

12.

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

forthcoming in: European Accounting Review, TRR 266 Accounting for Transparency Working Paper Series No. 66
Number of pages: 47 Posted: 12 Nov 2021 Last Revised: 01 Jul 2022
Jannis Bischof, Nicolas Rudolf and Wilhelm Schmundt
University of Mannheim - Accounting and Taxation, University of Lausanne and University of Mannheim - Accounting and Taxation
Downloads 65 (464,269)

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

13.

The IASB's Discussion Paper on the Conceptual Framework for Financial Reporting: A Commentary and Research Review

Journal of International Financial Management & Accounting, Vol. 26, Issue 1, pp. 72-110, 2015
Number of pages: 39 Posted: 20 Jan 2015
Temple University - Department of Accounting, University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, KPMG International, LLP, Kwansei Gakuin UniversityKwansei Gakuin University, College of William and Mary - Mason School of Business and University of Pretoria
Downloads 4 (851,100)

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14.

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

Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 363-400, 2014
Number of pages: 38 Posted: 11 Apr 2014
Jannis Bischof, Holger Daske and Christoph J. Sextroh
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and Tilburg University - Tilburg School of Economics and Management
Downloads 2 (875,625)
Citation 5

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fair value accounting, fair value reclassifications, own credit risk, bank disclosure, financial analysts, conference calls, analyst reports

15.

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 and University of Mannheim - Accounting and Taxation
Downloads 1

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