Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

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

Does Fair Value Accounting Exacerbate the Procyclicality of Bank Lending?

16 references·14 citing·54 second hop

FromToDepth

this work references cited by second hop

References

2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
1989Business conditions and expected returns on stocks and bonds3,934 cited
2009Bank lending during the financial crisis of 20082,777 cited
2010Simple formulas for standard errors that cluster by both firm and time1,515 cited
2011Liquidity risk management and credit supply in the financial crisis1,201 cited
1992Mortgage Lending in Boston: Interpreting HMDA Data996 cited
2006Finance as a Barrier to Entry: Bank Competition and Industry Structure in Local U.S. Markets920 cited
2009The crisis of fair-value accounting: Making sense of the recent debate805 cited
2012Credit Booms and Lending Standards: Evidence from the Subprime Mortgage Market733 cited
2010The Determinants of Bank Capital Structure684 cited
2008Marking‐to‐Market: Panacea or Pandora's Box?604 cited
2004The institutional memory hypothesis and the procyclicality of bank lending behavior585 cited
2010Macroeconomic Conditions and the Puzzles of Credit Spreads and Capital Structure564 cited
2008How Do Large Banking Organizations Manage Their Capital Ratios?531 cited
2010Did Fair-Value Accounting Contribute to the Financial Crisis?

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

529 cited

2010Global retail lending in the aftermath of the US financial crisis: Distinguishing between supply and demand effects524 cited

Cited by

2016The economic consequences of extending the use of fair value accounting in regulatory capital calculations75 cited
2017Prudential filters, portfolio composition at fair value and capital ratios in European banks62 cited
2018The Real Effects of FAS 166/167 on Banks’ Mortgage Approval and Sale Decisions62 cited
2019Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks56 cited
2016Procyclicality of U.S. Bank Leverage50 cited
2017Do the Effects of Accounting Requirements on Banks’ Regulatory Capital Adequacy Undermine Financial Stability?39 cited
2019Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?39 cited
2021Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator37 cited
2017The contribution of bank regulation and fair value accounting to procyclical leverage37 cited
2020Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis34 cited
2020IFRS 9 transition effect on equity in a post bank recovery environment: the case of Slovenia32 cited
2023Learning from peers: Evidence from disclosure of consumer complaints28 cited
2023Bank opacity, systemic risk and financial stability27 cited
2021Public audit oversight and the originate-to-distribute model24 cited