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Accounting for financial instruments in the banking industry: conclusions from a simulation model
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References

  • 1953Die Betriebswirtschaft4,599 cited
  • 2002Risk Management in Banking401 cited
  • 2003Risk management in banking117 cited

Cited by

  • 2020The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector48 cited
  • 2007Smoothing versus timeliness - wann sind stabile Ratings optimal und welche Anforderungen sind an optimale Berichtsregeln zu stellen?41 cited
  • 2012Financial instruments in non-financial firms: what do we know?37 cited
  • 2021The impact of banking sector development on economic growth: Comparative analysis of Ukraine and some EU countries33 cited
  • 2010Consequences of Fair Value Accounting for Financial Instruments in the Developing Countries: The Case of the Banking Sector in Jordan28 cited
  • 2006Hedge accounting incentives for cash flow hedges of forecasted transactions27 cited
  • 2011Conservatism and Value Relevance: Evidence from the European Financial Sector17 cited
  • 2016IFRS Adoption and Foreign Direct Investment: Evidence from Nigerian Quoted Firms16 cited
  • 2008Accounting for credit risk: are the rules setting the right incentives?15 cited
  • 2017Factors affecting financial instruments disclosure in emerging economies: the case of Jordan13 cited
  • 2010Application of the Fair Value Option Under IAS 39: Effects on the Volatility of Bank Earnings

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13 cited
  • 2009Competing Accounting Treatments for Emission Rights: A Capital Market Perspective11 cited