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Cited by

• 2011The Effects of the Fair Value Option under IAS 39 on the Volatility of Bank Earnings82 cited
• 2016The impact of the institutional environment on the value relevance of fair values81 cited
• 2016The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives70 cited
• 2016Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study59 cited
• 2010International financial reporting standards — credible and reliable? An overview55 cited
• 2017Are risk disclosures an effective tool to increase firm value?55 cited
• 2016Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 954 cited
• 2016Internal lobbying at the IASB53 cited
• 2010On the Definitions of Income, Expenses and Profit in IFRS45 cited
• 2011The Effect of the Hedge Horizon on Optimal Hedge Size and Effectiveness When Prices are Cointegrated44 cited
• 2012The mixed attribute model in SFAS 133 cash flow hedge accounting: implications for market pricing40 cited
• 2011Framework-based Teaching of IFRS Judgements37 cited
• 2015Decision-Useful Asset Measurement from a Business Valuation Perspective36 cited
• 2013The Market Pricing of Other-Than-Temporary Impairments