Hybride pensioenregelingen volgens IFRS

Does Mandatory IFRS Adoption

We test whether mandatory IFRS adoption affects firm-level ‘crash risk,’ defined as the frequency of extreme negative stock returns. We separately analyze non-financial firms and financial firms because IFRS is likely to affect their crash risk differently. We find that crash risk decreases among non-financial firms after IFRS adoption, especially among firms in poor information environments an...

Statistische Parametersynthese für hybride Systeme

Hybride Integration von molekularbiologischen Annotationsdaten

Wir präsentieren einen Ansatz, um Annotationsdaten von molekularbiologischen Objekten wie Genen, Proteinen und Pathways aus öffentlichen Datenquellen für datenintensive Expressionsanalysen verwendbar zu machen. Die Expressionsdaten sind mit Experimentbeschreibungen physisch in einem Data Warehouse integriert, um schnelle Auswertungen zu unterstützen. Die öffentlichen Annotationsdaten werden vir...

Mandatory IFRS Adoption and Financial Statement Comparability

This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al. 2008), suggesting any capital market benefits observed for UK-domiciled firms are more likely attributable to improvements in comparability (...

An IFRS Complaint Balance Sheet Metamodel

This paper proposes a balance sheet metamodel using Model Driven Architecture (MDA) methodology. In order to do that, we use the international financial reporting standard (IFRS) as a good starting point owing to its wider adoption across countries in preparing balance sheet. The balance sheet is summary of financial position of a financial entity such as credit institutions. The reason for app...