Jannis Bischof

University of Mannheim. Professor of Accounting @MannheimBSchool. @trr_accounting. German Business Panel

[SSRN @SSRN]

The #IFRS 9 loan impairment rules require banks to estimate their future credit losses. How do #banks apply their reporting discretion & adjust their #lending?

Read More: https://t.co/Ceb4D4MEA7
Subscribe: https://t.co/qy8Anr6QyU

@JannisBischof @HaselmannRainer @trr_accounting

[ProMarket @ProMarket_org]

Research from professors @JannisBischof, Christian Laux, and Christian Leuz (@ChicagoBooth) shows how forcing banks to mark their assets to market and recognize their losses earlier sets incentives for banks to take remedial action sooner. https://t.co/8LTNyoyGpy via @brookefox91

[ProMarket @ProMarket_org]

New by our Managing Editor @brookefox91: Research from @JannisBischof, Laux, and Leuz (@ChicagoBooth) shows how forcing banks to mark their assets to market and thus recognize their losses earlier sets incentives for banks to take remedial action sooner. https://t.co/cUA0TbjOPD

[Erasmus Accounting @ErasmusAccount]

"Can supervisors enforce transparent accounting when the rules leave room for management discretion?"

New @trr_accounting working paper by @ElfersFerdinand, @NicolasJRudolf, and @JannisBischof!

#accotwitter #transparency

https://t.co/eWWHi34Cu2

[Leibniz Institute for Financial Research SAFE @SAFE_Frankfurt]

New SAFE White Paper No.91 "Monitoring Complex Financial Instruments in Banks’ Balance Sheets" by @JannisBischof, Rainer Haselmann, and @TobiasTroeger, provided by the Economic Governance Support Unit at the request of the @EP_Economics. #banking #ECB #supervision

[Jannis Bischof @JannisBischof]

German companies have a tradition of underreporting their earnings. 2022 broke with this tradition, too. German Business Panel data shows: more companies are managing their earnings upwards than downwards. My essay for the FAZ @faznet. https://t.co/f97RiPpzHy

[Jannis Bischof @JannisBischof]

@mdmahlendorf @Felix__Fritsch @L_van_Lent @VogelsangTimo @FrankfurtSchool Congratulations Felix! And very much looking forward to seeing you in Mannheim @MannheimBSchool @trr_accounting

[Jannis Bischof @JannisBischof]

We had a great plenary debate at the #trr266forum 2022 with A Barckow @IFRSFoundation and J Berger @EFRAG_Org. “Accounting rules shall establish more transparency. Adverse effects of too much transparency (bank runs) need to be addressed by other regulators.”

[Volker Wieland @WielandVolker]

Wichtige Mikro/BWL Perspektive. Gas-Embargo Auswirkungen auf Unternehmen. Business Panel des Transregio Accounting for Transparency (steht nicht für Zug sondern für Forschungsinitiative).
https://t.co/8bYb0KhUys

[Jannis Bischof @JannisBischof]

German Business Panel @trr_accounting: An #embargo of Russian gas has a modest, but very uneven impact. 25% of firms are unaffected, 21% use gas for office heating, 54% expect supply chain disruption. The former support an embargo, the latter lose profits: https://t.co/9Ga4jjI4vd

[Jannis Bischof @JannisBischof]

@basbrinkmann @SZ on new data from the German Business Panel (@trr_accounting): Many German companies support an #embargo of oil and gas from #Russia – especially if it does not hurt them. However: support is weak among those that expect disruptions and lower accounting profits.

[Süddeutsche Zeitung @SZ]

Deutsche Firmen sind verunsichert: Kommt jetzt die nächste große Wirtschaftskrise? Zum umstrittenen Gas-Embargo haben die Unternehmen eine überraschende Haltung, berichten @basbrinkmann und @casparbusse. https://t.co/9Nxloo6CZ8

[Jannis Bischof @JannisBischof]

#Transparency can crowd out local economic activity - if enforced unevenly. Interesting paper and congratulations to Patricia Breuer (@GESSuniMannheim @MannheimBSchool @trr_accounting) and Matthias Breuer (@Columbia_Biz)!
Read here: https://t.co/VPN6FFZOUJ

[Mannheim Bus. School @MannheimBSchool]

#MannheimersHelp: If you want to help us help Ukrainian students, doctoral candidates, alumni, and staff who are directly affected by the impact of the war in their homeland, you can now donate to the account we have set up specifically https://t.co/CurUqMp6rL #MannheimerforLife

[Jannis Bischof @JannisBischof]

This crisis is different. Many more firms from many more industries are reporting substantial declines in their accounting profits, more than during the #Covid lockdowns. Today’s @boersenzeitung on the new March data from the German Business Panel @trr_accounting.

[Börsen-Zeitung @boersenzeitung]

Der Krieg in der #Ukraine drückt auf die Stimmung in deutschen Unternehmen, wie eine #Umfrage zeigt. Nicht einmal die Corona-Pandemie hat so viel Unsicherheit ausgelöst.
https://t.co/H5bhWJqYiF

[Jannis Bischof @JannisBischof]

German Business Panel @trr_accounting: 60% of German firms support the #sanctions against #Russia –which reduce their profits by 20%. They do see: These short-term costs are lower than long-term costs of not containing Putin and losing democracy would be. https://t.co/kTYmVpt7yK

[Jannis Bischof @JannisBischof]

More enforcement is not enough to increase bank transparency. It matters which agency is in charge. Bank supervisors are better in assuring informative disclosures than securities supervisors. My paper with H Daske, @ElfersFerdinand, L Hail in the new issue of @CAR_RCC_Journal.

[Jannis Bischof @JannisBischof]

A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector* https://t.co/MHu6T3n7ET

[Jannis Bischof @JannisBischof]

Losing business in Russia is different from being closed during the #COVID pandemic. It is hard to make the case for government aid for firms affected by the #RussianUkrainianWar.
See my interview with our local RTL Regional @RON_Regional
https://t.co/xqVjHxTSSL

[Mannheim Bus. School @MannheimBSchool]

To demonstrate our solidarity with the people of Ukraine, we declare all our Ukrainian participants, alumni and members of staff ‘Mannheimers of the Month’. #StandWithUkraine #MannheimerforLife #MannheimBusinessSchool #Peace

[Jannis Bischof @JannisBischof]

Our findings on bank disclosures and loss recognition during the financial crisis are covered in the recent Finance Blog @SAFE_Frankfurt
https://t.co/N0yxDFVXN4

[Leibniz Institute for Financial Research SAFE @SAFE_Frankfurt]

What does the Global Financial Crisis teach us about bank disclosure and loss recognition? The authors Jannis Bischof, Christian Laux, and Christian Leuz provide insights on the matter in our latest SAFE Finance Blog post https://t.co/CbCV6TN0GK #GFC #banks