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The Value Relevance and Timeliness of Write-downs During the Financial Crisis of 2007–2009
16 references·0 citing·50 second hop
The Value Relevance and Timeliness of Write-downs During the Financial Crisis of 2007–2009 (2013)The Value Relevance and Timeliness of Wri…Evolution in Value Relevance of Accounting Information (2017)Evolution in Value Relevance …Financial Accounting in the Banking Industry: A Review of the Empirical Literature (2013)Financial Accounting in the B…Did Fair-Value Accounting Contribute to the Financial Crisis? (2010)Did Fair-Value Accounting Con…The crisis of fair-value accounting: Making sense of the recent debate (2009)The crisis of fair-value acco…Systemic Risk in the Financial Sector: An Analysis of the Subprime-Mortgage Financial Crisis (2008)Systemic Risk in the Financia…Mark-to-market accounting and liquidity pricing (2007)Mark-to-market accounting and…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…Liquidity Risk and Contagion (2005)Liquidity Risk and ContagionAn Examination of Long-Lived Asset Impairments (2004)An Examination of Long-Lived …Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects (1999)Bank loan loss provisions: a …Causes and Effects of Discretionary Asset Write-Offs (1996)Causes and Effects of Discret…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…The Nature of Information in Commercial Bank Loan Loss Disclosures. (1994)The Nature of Information in …Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Fair Value Accounting: Eviden…Aggregate accounting earnings can explain most of security returns (1992)Aggregate accounting earnings…Capital adequacy ratio regulations and accounting choices in commercial banks (1990)Capital adequacy ratio regula…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Good News and Bad News: Representation Theorems and Applications (1981)Reputation and imperfect information (1982)Value-relevance of nonfinancial information: The wireless communications industry (1996)Capital markets research in accounting (2001)Macroeconomic and bank-specific determinants of non-performing loans in Greece: A comparative study of mortgage, business and consumer loan portfolios (2011)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Positive Accounting Theory (1985)An Explanation for Accounting Income Smoothing (1988)Does disclosure deter or trigger litigation? 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(2010)The Limits of Arbitrage (1995)Market Liquidity and Funding Liquidity (2008)Deciphering the Liquidity and Credit Crunch 2007–2008 (2009)Simulation methods to assess the danger of contagion in interbank markets (2010)A Survey of Systemic Risk Analytics (2012)Liquidation Values and Debt Capacity: A Market Equilibrium Approach (1992)The effect of international institutional factors on properties of accounting earnings (2000)Earnings management and investor protection: an international comparison (2003)Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory (2013)A Review of the IFRS-Adoption Literature (2015)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Detecting Earnings Management. (1995)Delayed Expected Loss Recognition and the Risk Profile of Banks (2015)Banks’ Financial Reporting and Financial System Stability (2016)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)Financial Contagion (2000)Systemic Risk in Financial Systems (2001)Liquidity Shortages and Banking Crises (2002)Contagion in financial networks (2010)Financial Networks and Contagion (2012)Systemic Risk and Stability in Financial Networks (2015)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)The Pricing of Options and Corporate Liabilities (1973)The pricing of discretionary accruals (1996)Product Mix and Earnings Volatility at Commercial Banks: Evidence from a Degree of Total Leverage Model (2001)Diversification in Banking: Is Noninterest Income the Answer? (2004)Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)
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References

  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches11,238 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2005Liquidity Risk and Contagion930 cited
  • 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
  • 2009The crisis of fair-value accounting: Making sense of the recent debate805 cited
  • 2013Financial Accounting in the Banking Industry: A Review of the Empirical Literature740 cited
  • 1996Causes and Effects of Discretionary Asset Write-Offs654 cited
  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
  • 1994The Nature of Information in Commercial Bank Loan Loss Disclosures.543 cited
  • 2010Did Fair-Value Accounting Contribute to the Financial Crisis?529 cited
  • 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
  • 2007Mark-to-market accounting and liquidity pricing487 cited
  • 2008Systemic Risk in the Financial Sector: An Analysis of the Subprime-Mortgage Financial Crisis473 cited
  • 2017Evolution in Value Relevance of Accounting Information465 cited
  • 1992Aggregate accounting earnings can explain most of security returns

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437 cited
  • 2004An Examination of Long-Lived Asset Impairments411 cited
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