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Journal Article
Orthaus, Selina and Rugilo, Daniel (2023). Revisiting Constituents' Reflections on the Incorporation of Day-one Losses into IFRS 9. Account. Eur., 20 (1). S. 64 - 91. ABINGDON: ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD. ISSN 1744-9499
Thesis
Rugilo, Daniel (2021). Essays on Financial Accounting and Prudential Banking Regulation. PhD thesis, Universität zu Köln.