Bilanzierungsstandards im Kontext der Finanzmarktkrise

Bernhard Pellens, Stefan Jannett and André Schmidt

Perspektiven der Wirtschaftspolitik, 2009, vol. 10, issue 4, 413-435

Abstract: Abstract: In this article we analyse the role of International Financial Reporting Standards (IFRS) in the Financial Crisis. In detail we investigate if IFRS accounting rules and the change of some of their standards encouraged procyclical effects before and during the Financial Crisis.

Date: 2009
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https://doi.org/10.1111/j.1468-2516.2009.00316.x

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Persistent link: https://EconPapers.repec.org/RePEc:bla:perwir:v:10:y:2009:i:4:p:413-435

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