Research

Publications

• «The Effects of the Fair Value Option under IAS 39 on the Volatility of Bank Earnings», Vol. 10, No. 1, Journal of International Accounting Research
  http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1742764
  
• «Reclassification of Financial Assets under IAS 39: Impact on European banks’ Financial Statements», Vol. 8, No. 1, Accounting in Europe
  http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1527107
  
• «Empirische Erkenntnisse zur Fair Value Option unter IAS 39», Jahrbuch zum Finanz-und Rechnungswesen 2010, WEKA, Zürich 2010
  
• «Fair Value Option – Eine empirische Untersuchung zur Auswirkung der Fair Value Option gemäss IAS 39 auf die Gewinnvolatilität von Banken», Schulthess, Zürich 2009
  
• «Handlungsbedarf in der Rechnungslegung – Eine empirische Analyse» io new management, 2009: 16-19. Co-authored with Conrad Meyer
  
• «Full Goodwill Accounting» Der Schweizer Treuhänder, 2008: 215-220. Co-authored with Conrad Meyer
  
• «Fair Value – Reporting im fundamentalen Wandel» io new management, 2008: 12-17. Co-authored with Conrad Meyer

Working Papers

• «The Pricing of Fair Values during the Financial Crisis: International Evidence» (co-authored with Zoltan Novotny-Farkas, University of Frankfurt)
  http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1758683
• «Discretion in Fair Value Measurement of Banks» (co-authored with Conrad Meyer, Universität Zürich)
  http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1522122