The impact of IFRS adoption on the loan loss provisioning of banks in the European Union: empirical essays on determinants and effects
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English German |
| Veröffentlicht: |
2011
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Zsfassung in dt. Sprache |
| Beschreibung: | VII, 177 S. graph. Darst. |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV039653001 | ||
| 003 | DE-604 | ||
| 005 | 20111114 | ||
| 007 | t | ||
| 008 | 111021s2011 d||| m||| 00||| eng d | ||
| 015 | |a 11,H10 |2 dnb | ||
| 016 | 7 | |a 1014862620 |2 DE-101 | |
| 035 | |a (OCoLC)747914522 | ||
| 035 | |a (DE-599)HEB273623125 | ||
| 040 | |a DE-604 |b ger | ||
| 041 | 0 | |a eng |a ger | |
| 049 | |a DE-188 |a DE-384 | ||
| 082 | 0 | |a 657.83330218 |2 22/ger | |
| 084 | |a QK 300 |0 (DE-625)141640: |2 rvk | ||
| 084 | |a 650 |2 sdnb | ||
| 100 | 1 | |a Novotny-Farkas, Zoltán |d 1981- |e Verfasser |0 (DE-588)1014621542 |4 aut | |
| 245 | 1 | 0 | |a The impact of IFRS adoption on the loan loss provisioning of banks in the European Union |b empirical essays on determinants and effects |c vorgelegt von Zoltán Novotny-Farkas |
| 264 | 1 | |c 2011 | |
| 300 | |a VII, 177 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Zsfassung in dt. Sprache | ||
| 502 | |a Frankfurt (Main), Univ., Diss., 2011 | ||
| 610 | 2 | 7 | |a Europäische Union |0 (DE-588)5098525-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Ausfallrisiko |0 (DE-588)4205942-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rückstellung |0 (DE-588)4050856-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Kreditwesen |0 (DE-588)4032950-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Wertberichtigung |0 (DE-588)4440195-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Bank |0 (DE-588)4004436-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Kreditgeschäft |0 (DE-588)4134687-7 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
| 655 | 7 | |0 (DE-588)4113937-9 |a Hochschulschrift |2 gnd-content | |
| 689 | 0 | 0 | |a Europäische Union |0 (DE-588)5098525-5 |D b |
| 689 | 0 | 1 | |a Bank |0 (DE-588)4004436-1 |D s |
| 689 | 0 | 2 | |a Kreditwesen |0 (DE-588)4032950-1 |D s |
| 689 | 0 | 3 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |D s |
| 689 | 0 | 4 | |a Kreditgeschäft |0 (DE-588)4134687-7 |D s |
| 689 | 0 | 5 | |a Ausfallrisiko |0 (DE-588)4205942-2 |D s |
| 689 | 0 | 6 | |a Rückstellung |0 (DE-588)4050856-0 |D s |
| 689 | 0 | 7 | |a Wertberichtigung |0 (DE-588)4440195-4 |D s |
| 689 | 0 | |5 DE-604 | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024502627&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-024502627 | ||
Datensatz im Suchindex
| _version_ | 1804148512989904897 |
|---|---|
| adam_text | Titel: The impact of IFRS adoption on the loan loss provisioning of banks in the European Union
Autor: Novotny-Farkas, Zoltán
Jahr: 2011
Inhaltsverzeichnis
Symbolverzeichnis...............................................................................................................V
Abkürzungsverzeichnis.....................................................................................................VI
1 Einleitung...........................................................................................................1
1.1 Problemstellung...................................................................................................1
1.2 Überblick über die eingereichten Beiträge............................................................4
2 Zusammenfassung der wissenschaftlichen Beiträge.........................................6
2.1 Firm- and Country-Level Determinants of IFRS Transition Effects: Evidence
from EU Banks LoanLoss Allowances...............................................................6
2.2 Mandatory IFRS Adoption and Accounting Quality of European Banks.............11
2.3 The Implications of IFRS Adoption on the Valuation of Loan Loss Allowances. 14
3 Schlussbetrachtung..........................................................................................17
Literaturverzeichnis...........................................................................................................19
|
| any_adam_object | 1 |
| author | Novotny-Farkas, Zoltán 1981- |
| author_GND | (DE-588)1014621542 |
| author_facet | Novotny-Farkas, Zoltán 1981- |
| author_role | aut |
| author_sort | Novotny-Farkas, Zoltán 1981- |
| author_variant | z n f znf |
| building | Verbundindex |
| bvnumber | BV039653001 |
| classification_rvk | QK 300 |
| ctrlnum | (OCoLC)747914522 (DE-599)HEB273623125 |
| dewey-full | 657.83330218 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.83330218 |
| dewey-search | 657.83330218 |
| dewey-sort | 3657.83330218 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02387nam a2200553zc 4500</leader><controlfield tag="001">BV039653001</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20111114 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">111021s2011 d||| m||| 00||| eng d</controlfield><datafield tag="015" ind1=" " ind2=" "><subfield code="a">11,H10</subfield><subfield code="2">dnb</subfield></datafield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">1014862620</subfield><subfield code="2">DE-101</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)747914522</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)HEB273623125</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield><subfield code="a">ger</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-188</subfield><subfield code="a">DE-384</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.83330218</subfield><subfield code="2">22/ger</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QK 300</subfield><subfield code="0">(DE-625)141640:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">650</subfield><subfield code="2">sdnb</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Novotny-Farkas, Zoltán</subfield><subfield code="d">1981-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)1014621542</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">The impact of IFRS adoption on the loan loss provisioning of banks in the European Union</subfield><subfield code="b">empirical essays on determinants and effects</subfield><subfield code="c">vorgelegt von Zoltán Novotny-Farkas</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2011</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">VII, 177 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Zsfassung in dt. Sprache</subfield></datafield><datafield tag="502" ind1=" " ind2=" "><subfield code="a">Frankfurt (Main), Univ., Diss., 2011</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Ausfallrisiko</subfield><subfield code="0">(DE-588)4205942-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rückstellung</subfield><subfield code="0">(DE-588)4050856-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Kreditwesen</subfield><subfield code="0">(DE-588)4032950-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Wertberichtigung</subfield><subfield code="0">(DE-588)4440195-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Bank</subfield><subfield code="0">(DE-588)4004436-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Kreditgeschäft</subfield><subfield code="0">(DE-588)4134687-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4113937-9</subfield><subfield code="a">Hochschulschrift</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Bank</subfield><subfield code="0">(DE-588)4004436-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Kreditwesen</subfield><subfield code="0">(DE-588)4032950-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="4"><subfield code="a">Kreditgeschäft</subfield><subfield code="0">(DE-588)4134687-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="5"><subfield code="a">Ausfallrisiko</subfield><subfield code="0">(DE-588)4205942-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="6"><subfield code="a">Rückstellung</subfield><subfield code="0">(DE-588)4050856-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="7"><subfield code="a">Wertberichtigung</subfield><subfield code="0">(DE-588)4440195-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024502627&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-024502627</subfield></datafield></record></collection> |
| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| id | DE-604.BV039653001 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T00:08:19Z |
| institution | BVB |
| language | English German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-024502627 |
| oclc_num | 747914522 |
| open_access_boolean | |
| owner | DE-188 DE-384 |
| owner_facet | DE-188 DE-384 |
| physical | VII, 177 S. graph. Darst. |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| record_format | marc |
| spelling | Novotny-Farkas, Zoltán 1981- Verfasser (DE-588)1014621542 aut The impact of IFRS adoption on the loan loss provisioning of banks in the European Union empirical essays on determinants and effects vorgelegt von Zoltán Novotny-Farkas 2011 VII, 177 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Zsfassung in dt. Sprache Frankfurt (Main), Univ., Diss., 2011 Europäische Union (DE-588)5098525-5 gnd rswk-swf Ausfallrisiko (DE-588)4205942-2 gnd rswk-swf Rückstellung (DE-588)4050856-0 gnd rswk-swf Kreditwesen (DE-588)4032950-1 gnd rswk-swf Wertberichtigung (DE-588)4440195-4 gnd rswk-swf Bank (DE-588)4004436-1 gnd rswk-swf Kreditgeschäft (DE-588)4134687-7 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Union (DE-588)5098525-5 b Bank (DE-588)4004436-1 s Kreditwesen (DE-588)4032950-1 s International Financial Reporting Standards (DE-588)4699643-6 s Kreditgeschäft (DE-588)4134687-7 s Ausfallrisiko (DE-588)4205942-2 s Rückstellung (DE-588)4050856-0 s Wertberichtigung (DE-588)4440195-4 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024502627&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Novotny-Farkas, Zoltán 1981- The impact of IFRS adoption on the loan loss provisioning of banks in the European Union empirical essays on determinants and effects Europäische Union (DE-588)5098525-5 gnd Ausfallrisiko (DE-588)4205942-2 gnd Rückstellung (DE-588)4050856-0 gnd Kreditwesen (DE-588)4032950-1 gnd Wertberichtigung (DE-588)4440195-4 gnd Bank (DE-588)4004436-1 gnd Kreditgeschäft (DE-588)4134687-7 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4205942-2 (DE-588)4050856-0 (DE-588)4032950-1 (DE-588)4440195-4 (DE-588)4004436-1 (DE-588)4134687-7 (DE-588)4699643-6 (DE-588)4113937-9 |
| title | The impact of IFRS adoption on the loan loss provisioning of banks in the European Union empirical essays on determinants and effects |
| title_auth | The impact of IFRS adoption on the loan loss provisioning of banks in the European Union empirical essays on determinants and effects |
| title_exact_search | The impact of IFRS adoption on the loan loss provisioning of banks in the European Union empirical essays on determinants and effects |
| title_full | The impact of IFRS adoption on the loan loss provisioning of banks in the European Union empirical essays on determinants and effects vorgelegt von Zoltán Novotny-Farkas |
| title_fullStr | The impact of IFRS adoption on the loan loss provisioning of banks in the European Union empirical essays on determinants and effects vorgelegt von Zoltán Novotny-Farkas |
| title_full_unstemmed | The impact of IFRS adoption on the loan loss provisioning of banks in the European Union empirical essays on determinants and effects vorgelegt von Zoltán Novotny-Farkas |
| title_short | The impact of IFRS adoption on the loan loss provisioning of banks in the European Union |
| title_sort | the impact of ifrs adoption on the loan loss provisioning of banks in the european union empirical essays on determinants and effects |
| title_sub | empirical essays on determinants and effects |
| topic | Europäische Union (DE-588)5098525-5 gnd Ausfallrisiko (DE-588)4205942-2 gnd Rückstellung (DE-588)4050856-0 gnd Kreditwesen (DE-588)4032950-1 gnd Wertberichtigung (DE-588)4440195-4 gnd Bank (DE-588)4004436-1 gnd Kreditgeschäft (DE-588)4134687-7 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | Europäische Union Ausfallrisiko Rückstellung Kreditwesen Wertberichtigung Bank Kreditgeschäft International Financial Reporting Standards Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024502627&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT novotnyfarkaszoltan theimpactofifrsadoptionontheloanlossprovisioningofbanksintheeuropeanunionempiricalessaysondeterminantsandeffects |