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Management Perceptions of Fair‐Value Accounting for all Financial Instruments

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References

1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
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2000Valuation‐based accounting research: Implications for financial reporting and opportunities for future research205 cited
1995Mark-to-Market Accounting for Banks and Thrifts: Lessons from the Danish Experience181 cited
1997Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107180 cited
1999An Examination of Comment Letters Filed in the U.S. Financial Accounting Standard‐Setting Process by Institutional Interest Groups65 cited
2000Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value57 cited
1982SOME ECONOMIC DETERMINANTS OF MANAGEMENT LOBBYING FOR ALTERNATIVE METHODS OF ACCOUNTING: EVIDENCE FROM THE ACCOUNTING FOR INTEREST COSTS ISSUE55 cited
2000‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting54 cited
2000Practice versus Prescription in the Disclosure and Recognition of Derivatives41 cited

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2003Implications for the Conceptual Framework Arising From Accounting for Financial Instruments17 cited
2006

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Does Ifrs Improve the Usefulness of Accounting Information in a Code-Law Country?

17 cited

2013A Fair Value Model for Bearer Biological Assets in Promoting Corporate Governance: A Proposal15 cited

2013Monetary and relative scorecards to assess profits in consumer revolving credit14 cited

2012Perceptions of Fair Value Accounting: Evidence from Nigeria14 cited

2012Globalization and Contextual Factors in Accounting: The Case of Germany13 cited