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Accounting in Europe Volume 13, 2016 - Issue 2
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Special Section: IFRS 9 Financial Instruments

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

Jannis BischofArea of Accounting & Taxation, University of Mannheim, Mannheim, GermanyCorrespondence[email protected]
&
Holger DaskeArea of Accounting & Taxation, University of Mannheim, Mannheim, Germany
Pages 129-168 | Published online: 28 Jul 2016

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Romain Oberson. (2021) The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence. European Accounting Review 30:5, pages 959-987.
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David Alexander & Roberta Fasiello. (2021) Prudence and Directive 34 – Reality and Rhetoric in Accounting Regulation. Accounting in Europe 18:1, pages 26-42.
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Costanza Di Fabio. (2020) The use of Public Interest Arguments in the European Accounting Field. Accounting in Europe 17:3, pages 334-366.
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Christopher Hossfeld, Yvonne Muller-Lagarde & Lionel Zevounou. (2020) The Evolution of the European Public Good Assessment in the EU Endorsement Process of IFRS. Accounting in Europe 17:3, pages 314-333.
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Kees Camfferman & Stephen A. Zeff. (2018) The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History. European Accounting Review 27:2, pages 289-312.
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Noor Hashim, Weijia Li & John O’Hanlon. (2016) Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016. Accounting in Europe 13:2, pages 229-267.
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Günther Gebhardt. (2016) Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study. Accounting in Europe 13:2, pages 169-196.
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Khouloud Ben Ltaief & Hanen Moalla. (2023) The impact of financial assets’ classification according to IFRS 9 on firm value: the case of MENA region’s banks. Journal of Financial Reporting and Accounting.
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Matthias Nnadi, Atis Keskudee & Wey Amaewhule. (2023) IFRS 9 and earnings management: the case of European commercial banks. International Journal of Accounting & Information Management 31:3, pages 504-527.
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Xingtong Fang, Kaigang He, Beilei Mei & Jianfang Ye. (2022) The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China. Abacus 59:2, pages 541-569.
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Evy Rahman Utami, Sumiyana Sumiyana, Zuni Barokah & Jogiyanto Hartono Mustakini. (2023) IFRS 9 implementation indicating asset opacities: even though predicting earnings’ forecasts and value relevance in Asia-Pacific countries. Journal of Financial Reporting and Accounting.
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T.G. Saji. (2021) Asymmetric financial reporting quality and firm size: conditional evidence from an emerging market. Journal of Applied Accounting Research 23:5, pages 977-1004.
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Alba Gómez-Ortega, Vera Gelashvili, María Luisa Delgado Jalón & José Ángel Rivero Menéndez. (2022) Impact of the application of IFRS 9 on listed Spanish credit institutions: implications from the regulatory, supervisory and auditing point of view. The Journal of Risk Finance 23:4, pages 437-455.
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Iris H-Y Chiu. (2022) The EU Sustainable Finance Agenda: Developing Governance for Double Materiality in Sustainability Metrics. European Business Organization Law Review 23:1, pages 87-123.
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Oľga Pastiranová & Jiří Witzany. (2021) IFRS 9 and its behavior in the cycle: The evidence on EU countries. Journal of International Financial Management & Accounting 33:1, pages 5-17.
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Nicola Moscariello & Michele Pizzo. (2021) Practical expedients and theoretical flaws: the IASB's legitimacy strategy during the COVID-19 pandemic. Accounting, Auditing & Accountability Journal 35:1, pages 158-168.
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Oľga Pastiranová & Jiří Witzany. 2022. Regulation of Finance and Accounting. Regulation of Finance and Accounting 243 249 .
Luminita-Georgiana Achim, Elena Mitoi & Ioan-Codrut Turlea. (2021) A methodological approach to developing and validating IFRS 9 -LGD parameters. Proceedings of the International Conference on Business Excellence 15:1, pages 683-694.
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Oľga Pastiranová & Jiří Witzany. (2021) Impact of Implementation of IFRS 9 on Czech Banking Sector. Prague Economic Papers 30:4, pages 449-469.
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Enrica Bolognesi, Cristiana Compagno, Stefano Miani & Roberto Tasca. (2020) Non-performing loans and the cost of deleveraging: The Italian experience. Journal of Accounting and Public Policy 39:6, pages 106786.
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Michael Dobler. (2019) The European Union's endorsement of Amendments to International Financial Reporting Standard 4: An unprecedented “top up”. Journal of Corporate Accounting & Finance 31:3, pages 190-196.
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Jáchym Lukeš. (2019) Analysis of the impact of IFRS 9 on the banking sector in the Czech Republic. Český finanční a účetní časopis 2019:3, pages 17-31.
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Amal Yamani & Adel Almasarwah. (2019) Resistive factors of delaying IFRS adoption in Saudi Arabia listed firms. Journal of Financial Reporting and Accounting 17:3, pages 468-497.
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Melik Ertuğrul. 2019. Handbook of Research on Global Issues in Financial Communication and Investment Decision Making. Handbook of Research on Global Issues in Financial Communication and Investment Decision Making 367 394 .
Masatsugu Sanada. (2017) The legal backing for accounting standard-setting in Japan: A historical review. Accounting History 23:3, pages 338-359.
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Alexander Merz. (2017) What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions. Journal of Accounting Literature 38:1, pages 14-33.
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Enrico Onali, Gianluca Ginesti & Luca Vincenzo Ballestra. (2017) Investor reaction to IFRS for financial instruments in Europe: The role of firm-specific factors. Finance Research Letters 21, pages 72-77.
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Despoina Ntaikou, Georgios Vousinas & Dimitris Kenourgios. (2021) The expected impact of IFRS 9 on the Greek banking system’s financial performance: theoretical considerations and insights. SSRN Electronic Journal.
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Aytekin Ertan. (2019) Expected Losses, Unexpected Costs?. SSRN Electronic Journal.
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Jan Riepe. (2018) Basel and the IASB: Legitimacy Interdependencies and Consequences for Prudential Regulation. SSRN Electronic Journal.
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Enrico Onali, Gianluca Ginesti & Luca Vincenzo Ballestra. (2017) Investor Reaction to IFRS for Financial Instruments in Europe: The Role of Firm-Specific Factors. SSRN Electronic Journal.
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Noor A. Hashim, Weijia Li & John O'Hanlon. (2016) Expected-Loss-Based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009-2016. SSRN Electronic Journal.
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