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

Peter Fiechter; Wayne R. Landsman; Kenneth Peasnell; Annelies Renders

doi:10.1007/s11142-017-9419-x

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

Peter Fiechter, Wayne R. Landsman^*, Kenneth Peasnell, Annelies Renders

^*Corresponding author for this work

Accounting & Information Management

Research output: Contribution to journal › Article › Academic › peer-review

Original language	English
Pages (from-to)	1698-1731
Journal	Review of Accounting Studies
Volume	22
Issue number	4
DOIs	https://doi.org/10.1007/s11142-017-9419-x
Publication status	Published - Dec 2017

Keywords

Too important to fail
Fair value accounting
Bank regulation
Financial crisis

Access to Document

10.1007/s11142-017-9419-x

Cite this

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title = "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",

keywords = "Too important to fail, Fair value accounting, Bank regulation, Financial crisis",

author = "Peter Fiechter and Landsman, {Wayne R.} and Kenneth Peasnell and Annelies Renders",

note = "data source: Thomson Reuters and hand-collected information from publicly available financial reports for a sample of 249 listed European banks.",

year = "2017",

month = dec,

doi = "10.1007/s11142-017-9419-x",

language = "English",

volume = "22",

pages = "1698--1731",

journal = "Review of Accounting Studies",

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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. / Fiechter, Peter; Landsman, Wayne R.; Peasnell, Kenneth; Renders, Annelies.

In: Review of Accounting Studies, Vol. 22, No. 4, 12.2017, p. 1698-1731.

Research output: Contribution to journal › Article › Academic › peer-review

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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

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KW - Too important to fail

KW - Fair value accounting

KW - Bank regulation

KW - Financial crisis

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DO - 10.1007/s11142-017-9419-x

M3 - Article

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SP - 1698

EP - 1731

JO - Review of Accounting Studies

JF - Review of Accounting Studies

SN - 1380-6653

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