The aim of this article is to review the recent literature that examines the performance of
financial reporting in the Global Financial Crisis (GFC). In analysing the GFC a large number …

The period 2007–2010 marked one of the most severe economic and financial crises in
living memory. In this paper, we focus on two of accounting's key functions within …

The recent financial crisis brought upon a period of increased information uncertainty for
firms and market agents and in the context of mergers and acquisitions, increased …

© 2015 Australasian Accounting Business and Finance Journal and Authors. Prior literature
has claimed that accounting plays a negative role in a financial crisis. The current study …

Responding to mixed evidence on the decision-usefulness of annual report disclosures for
derivative financial instruments to capital market participants, and concerns identified by …

We examine the relation between mark-to-market (MTM) accounting for securities and
information asymmetry among bank investors. Relative to historical cost, MTM incorporates …

RESUMEN O presente artículo tiene como objetivo presentar una revisión de la literatura
sobre la asimetría de la información en el mercado inmobiliario. La revisión de la literatura …

We use an integrated approach to analyse the reasons behind the discount on the balance-
sheet fair value of illiquid financial instruments held by European banks and classified into …

I examine the association between fair value measurements and bank earnings
management using financial data for a sample of US bank holding companies from 2009 to …

Evidence thus far suggests fair value accounting poses risk and affects firms' returns in some
ways. This research, on a sample of Asian banks, improves the understanding of the …