References

• 2001Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure811 cited
• 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
• 1996Fair value disclosures by bank holding companies395 cited
• 2003Are capital buffers pro-cyclical?391 cited
• 1995Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows374 cited
• 2000Credit Growth, Problem Loans and Credit Risk Provisioning in Spain279 cited
• 1999CAPITAL REQUIREMENTS AND BANK BEHAVIOUR: THE IMPACT OF THE BASLE ACCORD255 cited
• 2003FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM236 cited
• 2000Bank Loan-Loss Accounting: A Review of Theoretical and Empirical Evidence199 cited
• 2003Credit risk measurement and procyclicality177 cited
• 2003Relative value relevance of historical cost vs. fair value: Evidence from bank holding companies163 cited
• 2000The Market Reaction to the Disclosure of Supervisory Actions: Implications for Bank Transparency144 cited
• 2002Market discipline and financial stability125 cited
• 2003The Provisioning Experience of the Major UK Banks: A Small Panel Investigation101 cited