Jannis Bischof

University of Mannheim - Accounting and Taxation

Professor of Business, Administration and Accounting, Chair of Business Administration and Accounting

Mannheim, 68131

Germany

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 8,033

SSRN RANKINGS

Top 8,033

in Total Papers Downloads

7,099

SSRN CITATIONS
Rank 11,801

SSRN RANKINGS

Top 11,801

in Total Papers Citations

43

CROSSREF CITATIONS

61

Scholarly Papers (13)

1.

Asset Reclassifications and Bank Recapitalization during the Financial Crisis

Number of pages: 62 Posted: 23 Jun 2010 Last Revised: 06 Jun 2019
Jannis Bischof, Ulf Brüggemann and Holger Daske
University of Mannheim - Accounting and Taxation, Humboldt University of Berlin - School of Business and Economics and University of Mannheim - Accounting and Taxation
Downloads 2,958 (5,019)
Citation 27

Abstract:

Loading...

Bank Regulation, Regulatory Capital, Fair Value Accounting, Financial Crisis, IAS 39

A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector

Number of pages: 50 Posted: 20 Mar 2015 Last Revised: 09 Mar 2021
Jannis Bischof, Holger Daske, Ferdinand Elfers and Luzi Hail
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and University of Pennsylvania - The Wharton School
Downloads 1,247 (19,648)
Citation 14

Abstract:

Loading...

Disclosure regulation, Risk disclosures, Liquidity, Financial institutions, Market supervision, IFRS, Basel II, International accounting

A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector

Contemporary Accounting Research, Forthcoming
Posted: 08 Jul 2021
Jannis Bischof, Holger Daske, Ferdinand Elfers and Luzi Hail
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and University of Pennsylvania - The Wharton School

Abstract:

Loading...

disclosure regulation, risk disclosures, liquidity, financial institutions, IFRS, Basel II

3.

IFRS 7 Disclosures and Risk Perception of Financial Instruments

Bischof, J. and M. Ebert (2014): IFRS 7 Disclosures and Risk Perception of Financial Instruments, Schmalenbach Business Review, Vol. 66, pp. 276-308.
Number of pages: 42 Posted: 18 Nov 2009 Last Revised: 03 Jul 2017
Jannis Bischof and Michael Ebert
University of Mannheim - Accounting and Taxation and University of Paderborn
Downloads 785 (38,776)
Citation 3

Abstract:

Loading...

Availability, Derivatives, Experiment, Fair Value, Financial Instruments, IAS 39, Representativeness, Risk Judgment

Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Tests

Journal of Accounting Research, Forthcoming
Number of pages: 46 Posted: 06 Sep 2013 Last Revised: 21 Nov 2013
Jannis Bischof and Holger Daske
University of Mannheim - Accounting and Taxation and University of Mannheim - Accounting and Taxation
Downloads 577 (57,489)
Citation 8

Abstract:

Loading...

Bank Stress Test, Mandatory Disclosure, Voluntary Disclosure, Sovereign Risk, Risk Disclosure

Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Tests

Journal of Accounting Research, Vol. 51, No. 5, 2013
Posted: 28 Nov 2013
Jannis Bischof and Holger Daske
University of Mannheim - Accounting and Taxation and University of Mannheim - Accounting and Taxation

Abstract:

Loading...

Bank Stress Test, Mandatory Disclosure, Voluntary Disclosure, Sovereign Risk, Risk Disclosure

Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis

CFS Working Paper, No. 622, 2019
Number of pages: 93 Posted: 10 Jun 2019 Last Revised: 01 Jun 2021
Jannis Bischof, Christian Laux and Christian Leuz
University of Mannheim - Accounting and Taxation, Vienna University of Economics and Business and University of Chicago - Booth School of Business
Downloads 351 (104,565)
Citation 8

Abstract:

Loading...

Banks, Financial crisis, Financial stability, Disclosure, Loan loss accounting, Expected credit losses, Incurred loss model, Prudential filter, Fair value accounting

Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis

SAFE Working Paper No. 283
Number of pages: 92 Posted: 08 Jul 2020 Last Revised: 08 Jun 2021
Jannis Bischof, Christian Laux and Christian Leuz
University of Mannheim - Accounting and Taxation, Vienna University of Economics and Business and University of Chicago - Booth School of Business
Downloads 184 (200,752)
Citation 2

Abstract:

Loading...

Banks, Financial crisis, Financial stability, Disclosure, Loan loss accounting, Expected credit losses, Incurred loss model, Prudential filter, Fair value accounting

Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests

Journal of Accounting Research, Forthcoming
Number of pages: 65 Posted: 13 Jun 2017 Last Revised: 28 Jan 2020
Jannis Bischof, Holger Daske and Christoph J. Sextroh
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and Tilburg University - Tilburg School of Economics and Management
Downloads 371 (98,141)
Citation 4

Abstract:

Loading...

Accounting Regulation, Fair Value, Financial Crisis, Ideology, Political Economy, Accounting Standard-Setting, Stock Option Expensing

Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests

Journal of Accounting Research, Volume 58, Issue 3 (2020)
Posted: 01 Jul 2020
Jannis Bischof, Holger Daske and Christoph J. Sextroh
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and Tilburg University - Tilburg School of Economics and Management

Abstract:

Loading...

accounting regulation; fair value; financial crisis; ideology; political economy; accounting standard setting; stock option expensing

7.

Interpreting the European Union's IFRS Endorsement Criteria: The Case of IFRS 9

Accounting in Europe, Forthcoming
Number of pages: 76 Posted: 04 Jul 2016
Jannis Bischof and Holger Daske
University of Mannheim - Accounting and Taxation and University of Mannheim - Accounting and Taxation
Downloads 270 (139,462)
Citation 6

Abstract:

Loading...

European Union, IFRS, Endorsement, True and Fair View, European Public Good, Bank Accounting

8.

IFRS: Markets, Practice, and Politics

Forthcoming in Foundations and Trends® in Accounting, Vol. 15.
Number of pages: 223 Posted: 23 May 2021
Kirstin Becker, Jannis Bischof and Holger Daske
Copenhagen Business School, University of Mannheim - Accounting and Taxation and University of Mannheim - Accounting and Taxation
Downloads 135 (262,810)

Abstract:

Loading...

IFRS, international accounting, disclosure, compliance, capital markets, real effects, XBRL, digitalization, fair value, financial crisis, politics, research impact, literature review

9.

The German Business Panel: Insights on Corporate Taxation and Accounting during the COVID-19 Pandemic

TRR 266 Accounting for Transparency Working Paper Series No. 46
Number of pages: 33 Posted: 03 Feb 2021 Last Revised: 30 Apr 2021
University of Mannheim - Accounting and Taxation, University of Mannheim, University of Mannheim, University of Mannheim - Accounting and Taxation and University of Mannheim - Accounting and Taxation
Downloads 112 (299,687)

Abstract:

Loading...

COVID-19, Crisis, Firm survey data, German Business Panel, Survey design

10.

Fair Value-Related Information in Analysts’ Decision Processes: Evidence from the Financial Crisis

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 58 Posted: 27 Nov 2012 Last Revised: 10 Sep 2015
Jannis Bischof, Holger Daske and Christoph J. Sextroh
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and Tilburg University - Tilburg School of Economics and Management
Downloads 70 (398,143)

Abstract:

Loading...

Fair Value Accounting, Financial Analysts, Conference Calls, Analysts' Decision Process

11.

Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?

Deutsche Bundesbank Discussion Paper No. 40/2020
Number of pages: 37 Posted: 04 Aug 2020
Jannis Bischof, Daniel Foos and Jan Riepe
University of Mannheim - Accounting and Taxation, Deutsche Bundesbank and University of Tuebingen - Department of Banking
Downloads 39 (516,344)

Abstract:

Loading...

Loan Loss Provisions, Public Disclosure, Privately Held Banks, Earnings Smoothing, Market Discipline

12.

The IASB's Discussion Paper on the Conceptual Framework for Financial Reporting: A Commentary and Research Review

Journal of International Financial Management & Accounting, Vol. 26, Issue 1, pp. 72-110, 2015
Number of pages: 39 Posted: 20 Jan 2015
Temple University - Department of Accounting, University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, KPMG International, LLP, Kwansei Gakuin University, College of William and Mary - Mason School of Business and University of Pretoria
Downloads 0 (793,963)
  • Add to Cart

Abstract:

Loading...

13.

Fair Value‐Related Information in Analysts’ Decision Processes: Evidence from the Financial Crisis

Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 363-400, 2014
Number of pages: 38 Posted: 11 Apr 2014
Jannis Bischof, Holger Daske and Christoph J. Sextroh
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and Tilburg University - Tilburg School of Economics and Management
Downloads 0 (793,963)
Citation 5
  • Add to Cart

Abstract:

Loading...

fair value accounting, fair value reclassifications, own credit risk, bank disclosure, financial analysts, conference calls, analyst reports