TY - JOUR
T1 - The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status
AU - Fiechter, Peter
AU - Landsman, Wayne R.
AU - Peasnell, Kenneth
AU - Renders, Annelies
N1 - data source: Thomson Reuters and hand-collected information from publicly available financial reports for a sample of 249 listed European banks.
PY - 2017/12
Y1 - 2017/12
N2 - The extent to which someone thinks of him- or herself as a leader (i.e., leader identity) is subject to change in a dynamic manner because of experience and structured intervention, but is rarely studied as such. In this study, we map the trajectories of leader identity development over a course of a seven-week leader development program. Drawing upon identity theory (kegan, 1983) and self-perception theory (bem, 1972), we propose that changes in self-perceived leadership skills are associated with changes in leader identity. Using latent growth curve modeling and latent change score analyses as our primary analytical approaches, we analyzed longitudinal data across seven measurement points (n = 98). We find leader identity to develop in a j-shaped pattern. As hypothesized, we find that these changes in leader identity are associated with, and potentially shaped by, changes in leadership skills across time..
AB - The extent to which someone thinks of him- or herself as a leader (i.e., leader identity) is subject to change in a dynamic manner because of experience and structured intervention, but is rarely studied as such. In this study, we map the trajectories of leader identity development over a course of a seven-week leader development program. Drawing upon identity theory (kegan, 1983) and self-perception theory (bem, 1972), we propose that changes in self-perceived leadership skills are associated with changes in leader identity. Using latent growth curve modeling and latent change score analyses as our primary analytical approaches, we analyzed longitudinal data across seven measurement points (n = 98). We find leader identity to develop in a j-shaped pattern. As hypothesized, we find that these changes in leader identity are associated with, and potentially shaped by, changes in leadership skills across time..
KW - Too important to fail
KW - Fair value accounting
KW - Bank regulation
KW - Financial crisis
U2 - 10.1007/s11142-017-9419-x
DO - 10.1007/s11142-017-9419-x
M3 - Article
SN - 1380-6653
VL - 22
SP - 1698
EP - 1731
JO - Review of Accounting Studies
JF - Review of Accounting Studies
IS - 4
ER -