References

• 2008Financial Accounting Standards Board (FASB)1,095 cited
• 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
• 2008Marking‐to‐Market: Panacea or Pandora's Box?604 cited
• 2007Mark-to-market accounting and liquidity pricing487 cited
• 1996Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.449 cited
• 2008Accounting in and for the Subprime Crisis401 cited
• 1996Fair value disclosures by bank holding companies395 cited
• 1995Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows374 cited
• 1998The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs340 cited
• 2001Uncertainty estimation and Monte Carlo simulation method268 cited
• 2006Risk-Relevance of Fair-Value Income Measures for Commercial Banks265 cited
• 1999CAPITAL REQUIREMENTS AND BANK BEHAVIOUR: THE IMPACT OF THE BASLE ACCORD255 cited
• 2010Liquidity and valuation in an uncertain world☆235 cited
• 2013Does fair value accounting for non-financial assets pass the market test?215 cited
• 2004SFAS No. 123 Stock-Based Compensation Expense and Equity Market Values