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Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies
16 references·3 citing·48 second hop
Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies (2001)Accounting Choices and Risk Management: S…Financial Accounting Standards Board (FASB) (2011)Financial Accounting Standard…Managing Insurance Company Financial Statements to Meet Regulatory and Tax Reporting Goals* (1999)Managing Insurance Company Fi…The Use of Interest Rate Derivatives by End-users: The Case of Large Community Banks (1998)The Use of Interest Rate Deri…Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital and Earnings (1998)Managing Financial Reports of…Fair Value Accounting for Property-Liability Insurers and Classification Decisions under FAS 115 (1998)Fair Value Accounting for Pro…The information content of earnings and prices: A simultaneous equations approach (1997)The information content of ea…Derivatives, Portfolio Composition, and Bank Holding Company Interest Rate Risk Exposure (1997)Derivatives, Portfolio Compos…Value-relevance of banks' derivatives disclosures (1996)Value-relevance of banks' der…Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industry* (1996)Regulatory Capital, Tax, and …Banks, Risk, and FAS105 Disclosures (1996)Banks, Risk, and FAS105 Discl…An Analysis of Commercial Bank Exposure to Interest Rate Risk (1996)An Analysis of Commercial Ban…The Effects of Fair Value Accounting on Investment Portfolio Management: How Fair Is It? 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this work references cited by second hop

References

  • 1978Specification Tests in Econometrics18,788 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
  • 1996Value-relevance of banks' derivatives disclosures356 cited
  • 2011Financial Accounting Standards Board (FASB)342 cited
  • 1997The information content of earnings and prices: A simultaneous equations approach112 cited
  • 1998The Use of Interest Rate Derivatives by End-users: The Case of Large Community Banks98 cited
  • 1997Derivatives, Portfolio Composition, and Bank Holding Company Interest Rate Risk Exposure90 cited
  • 1999Managing Insurance Company Financial Statements to Meet Regulatory and Tax Reporting Goals*79 cited
  • 1996An Analysis of Commercial Bank Exposure to Interest Rate Risk71 cited
  • 1995The Effects of Fair Value Accounting on Investment Portfolio Management: How Fair Is It?47 cited
  • 1996Banks, Risk, and FAS105 Disclosures47 cited
  • 1998Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital and Earnings46 cited
  • 1996

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Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industry*
43 cited
  • 1998Fair Value Accounting for Property-Liability Insurers and Classification Decisions under FAS 11531 cited
  • Cited by

    • 2007How Does Changing Measurement Change Management Behavior? A Review of the Evidence15 cited
    • 2002Information Content of Earnings and Earnings Components of Commercial Banks: Impact of SFAS No. 11514 cited
    • 2011Why Banks Elected SFAS No. 159’s Fair Value Option: Opportunism versus Compliance with the Standard’s Intent14 cited