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Differential Pricing of Components of Bank Loan Fair Values

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449 cited

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2013The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices74 cited
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2013Information asymmetry of fair value accounting during the financial crisis44 cited
2016The Pros and Cons of Fair Value Accounting in a Globalized Economy37 cited
2021Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator37 cited
2011The Amendment of IAS 3929 cited
2015The impact of risk modeling on the market perception of banks’ estimated fair value gains and losses for financial instruments27 cited
2018The fair value of investment property and stock price crash risk24 cited
2012Evaluating the Impact of Fair Value Accounting on Financial Institutions: Implications for Accounting Standards Setting and Bank Supervision23 cited