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2023
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
2021
Rugilo, Daniel
(2021).
Essays on Financial Accounting and Prudential Banking
Regulation.
PhD thesis, Universität zu Köln.
