Browsing by Author "Brüggemann, Ulf"

Now showing items 1-2 of 2

2012-02-08Buch

Fair Value Reclassifications of Financial Assets during the Financial Crisis

Bischof, Jannis; Brüggemann, Ulf; Daske, Holger

At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly ...
2012-02-08Buch

Intended and unintended consequences of mandatory IFRS adoption

a review of extant evidence and suggestions for future research

Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten

This paper discusses empirical evidence on the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research ...