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The effect of the fair value option on bank earnings and regulatory capital management: Evidence from realized securities gains and losses
16 references·0 citing·38 second hop
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
  • 2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research1,358 cited
  • 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 2013Financial Accounting in the Banking Industry: A Review of the Empirical Literature740 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited

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2009
Corporate governance and earnings management at large U.S. bank holding companies
582 cited
  • 2010Dodd-Frank Wall Street Reform and Consumer Protection Act445 cited
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