Dimos, Athanasios (2011)
Ph.D. thesis, University of Birmingham.
2005 was a landmark year in the European Union’s (EU) financial reporting history as all EU listed firms were required to switch from national accounting standards to IFRS. Using a sample of European commercial banks, this study explores two research questions within the framework of equity valuation theory: (i) whether the disclosed fair value estimates of loans and advances; held-to-maturity investments; deposits; and other debt, as well as the recognition of derivatives at fair value, are value relevant, (ii) whether the adoption of IFRS led to a reduction in European banks’ cost of equity capital.
|Type of Work:||Ph.D. thesis.|
|Supervisor(s):||Jones, Rowan and Georgiou, George|
|School/Faculty:||Colleges (2008 onwards) > College of Social Sciences|
|Department:||Birmingham Business School|
JN Political institutions (Europe)
|Institution:||University of Birmingham|
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