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The effects of regulatory and contracting costs on banks’ choice of accounting method for other postretirement employee benefits
16 references·3 citing·49 second hop
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(1994)A review of the empirical disclosure literature: discussion (2001)Contracting theory and accounting (2001)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)VALUING CORPORATE SECURITIES: SOME EFFECTS OF BOND INDENTURE PROVISIONS (1976)Deposit Insurance, Risk, and Market Power in Banking (1988)Market discipline and deposit insurance (2004)Measuring Abnormal Bond Performance (2008)The Determinants of Bank Capital Structure (2010)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)Macroeconomic and bank-specific determinants of non-performing loans in Greece: A comparative study of mortgage, business and consumer loan portfolios (2011)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Auditor size and audit quality (1981)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)
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References

  • 1985Positive Accounting Theory5,837 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
  • 1993Financial performance surrounding CEO turnover897 cited
  • 1988Earnings Management in an Overlapping Generations Model730 cited
  • 1996Evidence of Bank Market Discipline in Subordinated Debenture Yields: 1983- 1991691 cited
  • 1990Deposit Insurance and Wealth Effects: The Value of Being "Too Big to Fail"527 cited
  • 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
  • 1993Earnings management and nonroutine executive changes472 cited
  • 2019Contemporary Financial Intermediation472 cited
  • 1981An income strategy approach to the positive theory of accounting standard setting/choice436 cited
  • 1996Fair value disclosures by bank holding companies395 cited
  • 1979Some economic determinants of accounting policy choice372 cited
  • 1998The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs

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340 cited
  • 1998The relation between nonrecurring accounting transactions and CEO cash compensation.280 cited
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    • 2011Fair Value Reclassifications of Financial Assets During the Financial Crisis40 cited
    • 2011The Amendment of IAS 3929 cited
    • 2008Actuarial Gains and Losses: the Choice of the Accounting Method25 cited