SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Financial Instruments and Institutions: Accounting and Disclosure Rules
0 references·16 citing·54 second hopsampled
Financial Instruments and Institutions: Accounting and Disclosure Rules (2007)Financial Instruments and Institutions: A…The Implications of Credit Risk Modeling for Banks’ Loan Loss Provisions and Loan-Origination Procyclicality (2018)The Implications of Credit Ri…The Expected Rate of Credit Losses on Banks' Loan Portfolios (2018)The Expected Rate of Credit L…Does Ownership Structure Affect Labor Decisions? (2016)Does Ownership Structure Affe…Conditionally conservative fair value measurements (2016)Conditionally conservative fa…Fair Value Measurement in Financial Reporting (2014)Fair Value Measurement in Fin…Asleep at the Wheel (Again)? Bank Audits During the Lead‐Up to the Financial Crisis (2014)Asleep at the Wheel (Again)? …The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices (2013)The Predictive Ability of Fai…Investor overlap and diffusion of disclosure practices (2012)Investor overlap and diffusio…Financial Reporting for Financial Instruments (2012)Financial Reporting for Finan…Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures (2010)Effects of SFAS 133 on the Ri…Asset Securitization, Securitization Recourse, and Information Uncertainty (2010)Asset Securitization, Securit…Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms (2008)Value Relevance of FAS 157 Fa…FAIR VALUE ACCOUNTING: UNDERSTANDING THE ISSUES RAISED BY THE CREDIT CRUNCH (2008)FAIR VALUE ACCOUNTING: UNDERS…Characteristics of Securitizations that Determine Issuers' Retention of the Risks of the Securitized Assets (2007)Characteristics of Securitiza…Income Smoothing over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom (2006)Income Smoothing over the Bus…Are Securitizations in Substance Sales or Secured Borrowings? Capital‐Market Evidence* (2006)Are Securitizations in Substa…Risk, Uncertainty and Profit (1921)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Discretion in Bank Loan Loss Allowance, Risk Taking, and Earnings Management (2015)Bank Financial Reporting Opacity and Regulatory Intervention (2016)The Effect of Corporate Taxation on Bank Transparency: Evidence from Loan Loss Provisions (2016)Estimating betas from nonsynchronous data (1977)The Cross-Section of Expected Stock Returns (1992)The information content of losses (1995)Securitization and Insider Trading (2013)Asset securitizations and bank stability: Evidence from different banking systems (2020)Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk (2021)Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Econometric Analysis of Cross Section and Panel Data (2001)The economic implications of corporate financial reporting (2005)Information Transfer and Conference Calls (2016)Geographic Peer Effects in Management Earnings Forecasts* (2022)Overlapping Ownership Along the Supply Chain (2023)The General Theory of Employment (1937)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Asset Securitizations and Credit Risk (2011)Do Innovative Firms Communicate More? Evidence from the Relation between Patenting and Management Guidance (2020)Corporate social responsibility performance and information asymmetry: The moderating role of analyst coverage (2021)An Index of Factorial Simplicity (1974)Accounting Discretion of Banks During a Financial Crisis (2009)Fair Value Accounting and the Financial Crisis: Messenger or Contributor?* (2009)Do Financial Statement Users Judge Relevance Based on Properties of Reliability? (2011)The Determinants of Firms' Hedging Policies (1985)Parsimonious Modeling of Yield Curves (1987)Risk Management: Coordinating Corporate Investment and Financing Policies (1993)Fair Value Accounting and Managers' Hedging Decisions (2012)Voluntary risk management committee formation: Determinants and short-term outcomes (2015)A review of derivatives research in accounting and suggestions for future work (2019)The pricing of discretionary accruals (1996)Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Small Business Credit Availability and Relationship Lending: The Importance of Bank Organisational Structure (2002)Do Dynamic Provisions Reduce Income Smoothing Using Loan Loss Provisions? (2011)Fair Value Exposure, Auditor Specialization, and Banks’ Discretionary Use of the Loan Loss Provision (2017)Prudential supervisors’ independence and income smoothing in European banks (2019)The relation between earnings and cash flows (1998)The relevance of the value-relevance literature for financial accounting standard setting (2001)Costs of Equity and Earnings Attributes (2004)The Pros and Cons of Fair Value Accounting in a Globalized Economy (2016)Fair Value Accounting and Earnings Persistence: Evidence from International Banks (2017)Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator (2021)THE EFFECT OF THE FIRM'S CAPITAL STRUCTURE ON THE SYSTEMATIC RISK OF COMMON STOCKS (1972)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)The Impacts of Securitization on US Bank Holding Companies (2008)Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence (2020)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Political promotion and labor investment efficiency (2018)Competitive pressure and firm investment efficiency: Evidence from corporate employment decisions (2021)Cost stickiness: A systematic literature review of 27 years of research and a future research agenda (2021)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

No references inside the corpus for this window.

Cited by

  • 2010Asset Securitization, Securitization Recourse, and Information Uncertainty122 cited
  • 2007Characteristics of Securitizations that Determine Issuers' Retention of the Risks of the Securitized Assets120 cited
  • 2016Does Ownership Structure Affect Labor Decisions?108 cited
  • 2008Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms98 cited
  • 2012Investor overlap and diffusion of disclosure practices88 cited
  • 2006Income Smoothing over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom88 cited
  • 2012Financial Reporting for Financial Instruments83 cited
  • 2006Are Securitizations in Substance Sales or Secured Borrowings? Capital‐Market Evidence*80 cited
  • 2010Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures78 cited
  • 2013The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices74 cited
  • 2008FAIR VALUE ACCOUNTING: UNDERSTANDING THE ISSUES RAISED BY THE CREDIT CRUNCH72 cited
  • 2018The Implications of Credit Risk Modeling for Banks’ Loan Loss Provisions and Loan-Origination Procyclicality70 cited
  • 2014Fair Value Measurement in Financial Reporting

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

65 cited
  • 2018The Expected Rate of Credit Losses on Banks' Loan Portfolios64 cited
  • 2014Asleep at the Wheel (Again)? Bank Audits During the Lead‐Up to the Financial Crisis62 cited
  • 2016Conditionally conservative fair value measurements60 cited