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Fair Values, Income Measurement, and Bank Analysts' Risk and Valuation Judgments
8 references·16 citing·46 second hop
Fair Values, Income Measurement, and Bank Analysts' Risk and Valuation Judgments (2004)Fair Values, Income Measurement, and Bank…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…The Effect of Information Complexity on Analysts' Use of That Information (2003)The Effect of Information Com…The “Incomplete Revelation Hypothesis” and Financial Reporting (2002)The “Incomplete Revelation Hy…Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Effects of Comprehensive-Inco…Comprehensive Income Reporting and Analysts' Valuation Judgments (1998)Comprehensive Income Reportin…Fair value disclosures by bank holding companies (1996)Fair value disclosures by ban…Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows (1995)Fair value accounting: Effect…Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Fair Value Accounting: Eviden…The Influence of Corporate Social Responsibility Measures on Investors' Judgments when Integrated in a Financial Report versus Presented in a Separate Report (2019)The Influence of Corporate So…Real effects of reporting key audit matters on auditors' judgment and choice of action (2019)Real effects of reporting key…Sustainability reporting and stakeholder engagement in Spain : Different instruments, different quality (2018)Sustainability reporting and …Gathering Data for Archival, Field, Survey, and Experimental Accounting Research (2016)Gathering Data for Archival, …Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading (2015)Is Historical Cost Accounting…Earnings presentation effects on manager reporting choices and investor decisions (2014)Earnings presentation effects…Does Recognition versus Disclosure Affect Value Relevance? Evidence from Pension Accounting (2012)Does Recognition versus Discl…Comprehensive Income: Who's Afraid of Performance Reporting? (2009)Comprehensive Income: Who's A…The Effects of Financial Statement and Informational Complexity on Analysts’ Cash Flow Forecasts (2008)The Effects of Financial Stat…Required Disclosures in Financial Reports (2007)Required Disclosures in Finan…A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters (2007)A Content Analysis of the Com…The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research (2006)The Nature of Accounting Info…The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition, and Management Disavowals (2006)The Evolution of Stock Option…Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information (2006)Retracted: Recognition v. 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Evidence from capital market research (2007)Auditor Industry Specialization, Auditor Changes, and Accounting Restatements (2008)Earnings Management During Import Relief Investigations (1991)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Financial reporting complexity and investor underreaction to 10-K information (2008)The financial analyst forecasting literature: A taxonomy with suggestions for further research (2008)Detecting Earnings Management (2012)On the Impossibility of Informationally Efficient Markets (1980)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The economic implications of corporate financial reporting (2005)Ethics, Diversity Management, and Financial Reporting Quality (2009)Corporate Governance And Earnings Management: A Survey Of Literature (2013)The Principles of Psychology (1891)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Audit time pressure and earnings quality: An examination of accelerated filings (2017)Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research (2018)Consequences of CSR reporting regulations worldwide: a review and research agenda (2022)Positive Accounting Theory (1985)Processing Fluency and Investors’ Reactions to Disclosure Readability (2012)Guiding through the Fog: Financial statement complexity and voluntary disclosure (2016)A plain English measure of financial reporting readability (2017)Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Value-relevance of nonfinancial information: The wireless communications industry (1996)Capital markets research in accounting (2001)The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research (2002)Good Day Sunshine: Stock Returns and the Weather (2003)The Effects of Reporting Complexity on Small and Large Investor Trading (2010)The World Price of Earnings Opacity (2003)The Information Role of Conservatism (2008)An Examination of Corporate Tax Shelter Participants (2009)
this work references cited by second hop

References

  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format759 cited
  • 1998Comprehensive Income Reporting and Analysts' Valuation Judgments680 cited
  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
  • 2002The “Incomplete Revelation Hypothesis” and Financial Reporting647 cited
  • 1996Fair value disclosures by bank holding companies395 cited
  • 2003The Effect of Information Complexity on Analysts' Use of That Information377 cited
  • 1995Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows374 cited

Cited by

  • 2016Gathering Data for Archival, Field, Survey, and Experimental Accounting Research256 cited
  • 2006Financial Reporting Transparency and Earnings Management (Retracted)232 cited
  • 2007Required Disclosures in Financial Reports221 cited
  • 2006The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research190 cited
  • 2009Comprehensive Income: Who's Afraid of Performance Reporting?185 cited
  • 2015Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading

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173 cited
  • 2018Sustainability reporting and stakeholder engagement in Spain : Different instruments, different quality162 cited
  • 2006Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information153 cited
  • 2006Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property‐Liability Insurers*144 cited
  • 2007A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters137 cited
  • 2012Does Recognition versus Disclosure Affect Value Relevance? Evidence from Pension Accounting110 cited
  • 2014Earnings presentation effects on manager reporting choices and investor decisions107 cited
  • 2006The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition, and Management Disavowals105 cited
  • 2019Real effects of reporting key audit matters on auditors' judgment and choice of action101 cited
  • 2008The Effects of Financial Statement and Informational Complexity on Analysts’ Cash Flow Forecasts98 cited
  • 2019The Influence of Corporate Social Responsibility Measures on Investors' Judgments when Integrated in a Financial Report versus Presented in a Separate Report95 cited