SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies · Study

PreprintShelves

PreprintAccounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies

Leslie D. Davis Hodder2001

OA

Preprintgreen2001

Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies

Leslie D. Davis Hodder · Mark J. Kohlbeck · Mary Lea McAnally

15 citations·0/0 files stored·SSRN Electronic Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Banking stability, regulation, efficiency Risk Management in Financial Firms

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 15 citations exist upstream.

References

1978Specification Tests in Econometrics 1991Earnings Management During Import Relief Investigations 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes 1990Capital adequacy ratio regulations and accounting choices in commercial banks 1996Value-relevance of banks' derivatives disclosures 2011Financial Accounting Standards Board (FASB)1997The information content of earnings and prices: A simultaneous equations approach 1998The Use of Interest Rate Derivatives by End-users: The Case of Large Community Banks

Cited by

2007How Does Changing Measurement Change Management Behavior? A Review of the Evidence 2002Information Content of Earnings and Earnings Components of Commercial Banks: Impact of SFAS No. 115 2011Why Banks Elected SFAS No. 159’s Fair Value Option: Opportunism versus Compliance with the Standard’s Intent

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2002Accounting Choices and Risk Management: SFAS No. 115 and U.S. Bank Holding Companiesarticle · 9 shared references 2012The role of corporate governance in earnings management: experience from US banksarticle · 4 shared references 2014Bank Earnings and Regulatory Capital Management Using Available for Sale Securitiespreprint · 4 shared references 2000Where Do Companies Attempt Earnings Management, and When Do Auditors Prevent it?preprint · 4 shared references 1999Coordination of Earnings, Regulatory Capital and Taxes in Private and Public Companiespreprint · 4 shared references 2011Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Bankspreprint · 4 shared references

Details

Year2001

Typepreprint

Published2001-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations15

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2139/ssrn.266951

openalex_workW1517647767

Links

Imported from OpenAlex (CC0) — nothing here is generated.