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Information Content of Earnings and Earnings Components of Commercial Banks: Impact of SFAS No. 115
16 references·1 citing·45 second hop
Information Content of Earnings and Earnings Components of Commercial Banks: Impact of SFAS No. 115 (2002)Information Content of Earnings and Earni…Differential Valuation Implications of Loan Loss Provisions Across Banks and Fiscal Quarters (1998)Differential Valuation Implic…Discretionary behavior with respect to allowances for loan losses and the behavior of security prices (1996)Discretionary behavior with r…Banks and income smoothing: an empirical analysis (1996)Banks and income smoothing: a…The Decline of Traditional Banking: Implications for Financial Stabilityand Regulatory Policy (1995)The Decline of Traditional Ba…Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis (1995)Stock market valuation of gai…Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Managing Financial Reports of…Explaining Bank Failures: Deposit Insurance, Regulation, and Efficiency (1995)Explaining Bank Failures: Dep…The Nature of Information in Commercial Bank Loan Loss Disclosures. 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References

  • 1988An Explanation for Accounting Income Smoothing907 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
  • 1996Discretionary behavior with respect to allowances for loan losses and the behavior of security prices553 cited
  • 1994The Nature of Information in Commercial Bank Loan Loss Disclosures.543 cited
  • 1986The Information Contained in the Components of Earnings511 cited
  • 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
  • 1990Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks442 cited
  • 1995The Decline of Traditional Banking: Implications for Financial Stabilityand Regulatory Policy273 cited
  • 1995Explaining Bank Failures: Deposit Insurance, Regulation, and Efficiency259 cited
  • 1993Explaining Bank Failures: Deposit Insurance, Regulation, and Efficiency252 cited
  • 1987THE INCREMENTAL INFORMATION CONTENT OF THE ACCRUAL AND FUNDS COMPONENTS OF EARNINGS AFTER CONTROLLING FOR EARNINGS220 cited
  • 1998Differential Valuation Implications of Loan Loss Provisions Across Banks and Fiscal Quarters152 cited
  • 1995Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis

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150 cited
  • 1991Preview of the Great Lakes economy looking north and south137 cited
  • 1996Banks and income smoothing: an empirical analysis121 cited
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    • 2019Value Relevance of Disaggregated Information: An Examination of the Rate and Volume Analysis of Bank Net Interest Income12 cited