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- W62441232 abstract "The thesis consists of three essays on the economic benefits and costs of fair value accounting in European banks’ financial reporting. All three essays present empirical analyses that build upon prior theoretical and empirical literature in the respective research fields. The first essay, Fair Value Option for Liabilities and Information Asymmetry – Evidence on the Recognition of Credit Risk Changes under IFRS, focuses on voluntary fairvalue accounting for liabilities and the recognition of fair value changes that result from changes in banks’ own credit risk. It investigates how the adoption of the fair value option for liabilities and the associated recognition of own credit risk changes affect information asymmetry across investors. The second essay, Capital Market Reactions to the Reclassification of Financial Assets underIAS 39 – Evidence from European Banks, examines the investors’ reaction to the reclassifications of financial instruments under the amendment to IAS 39. The essay analyzes the reaction by comparing the value relevance of reclassified assets’ book values to that of disclosed fair values. In addition, the essay explores value relevance differences between the three types of reclassifications. The third essay, The Role of Fair Values in the Pricing of Audit Services – Evidence from European Banks,focuseson costs associated with fair value accounting for financial instruments by examining its influence on audit fees of European banks. Among the key aspects of the study are the questions whether the influence differs between different fair value types as reflected in fair value hierarchy levels and how financial instrument reclassifications affect audit fees." @default.
- W62441232 created "2016-06-24" @default.
- W62441232 creator A5008645905 @default.
- W62441232 date "2013-01-01" @default.
- W62441232 modified "2023-09-23" @default.
- W62441232 title "Essays on the economic benefits and costs of fair value accounting in European banks' financial reporting" @default.
- W62441232 hasPublicationYear "2013" @default.
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