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Reclassification of Financial Assets under IAS 39: Impact on European Banks' Financial Statements

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2016Banks’ Financial Reporting and Financial System Stability365 cited
2017Prudential filters, portfolio composition at fair value and capital ratios in European banks62 cited
2018Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union42 cited
2013The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria

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32 cited

2013IAS 39 reclassification choice and analyst earnings forecast properties32 cited

2021Fixed asset revaluation and external financing during the financial crisis: Evidence from Korea18 cited

2023The impact of financial assets’ classification according to IFRS 9 on firm value: the case of MENA region’s banks13 cited

2019Does Fixed Asset Revaluation Build Trust between Management and Investors?13 cited

2017The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status13 cited

2019Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements13 cited