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Do US commercial banks use FAS 157 to manage earnings?
16 references·2 citing·41 second hop
Do US commercial banks use FAS 157 to manage earnings? (2012)Do US commercial banks use FAS 157 to man…Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms (2010)Value Relevance of FAS No. 15…The crisis of fair-value accounting: Making sense of the recent debate (2009)The crisis of fair-value acco…Accounting in and for the Subprime Crisis (2008)Accounting in and for the Sub…Is fair value accounting information relevant and reliable? Evidence from capital market research (2007)Is fair value accounting info…Financial reporting quality: is fair value a plus or a minus? (2007)Financial reporting quality: …Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…Empirical research on accounting choice (2001)Empirical research on account…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance (1997)Detecting GAAP violation: imp…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Managing Financial Reports of…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Capital adequacy ratio regulations and accounting choices in commercial banks (1990)Capital adequacy ratio regula…Managerial competition, information costs, and corporate governance (1988)Managerial competition, infor…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The value relevance of earnings levels in the return-earnings relation (2013)The value relevance of earnin…The supplemental role of operating cash flows in explaining share returns (2013)The supplemental role of oper…Specification Tests in Econometrics (1978)Why Bank Credit Policies Fluctuate: A Theory and Some Evidence (1994)Loan loss provisioning and economic slowdowns: too much, too late? (2003)Limited-dependent and qualitative variables in econometrics (1983)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Are Accruals during Initial Public Offerings Opportunistic? (1998)Detecting Earnings Management: A New Approach (2011)… and the Cross-Section of Expected Returns (2015)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Liquidation Values and Debt Capacity: A Market Equilibrium Approach (1992)The effect of international institutional factors on properties of accounting earnings (2000)Earnings management and investor protection: an international comparison (2003)Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory (2013)Financial Accounting in the Banking Industry: A Review of the Empirical Literature (2013)A Review of the IFRS-Adoption Literature (2015)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Why Firms Voluntarily Disclose Bad News (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Corporate Governance and Accounting Scandals (2005)The impact of performance-based compensation on misreporting (2005)The Cost to Firms of Cooking the Books (2008)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The cost of capital, corporation finance and the theory of investment (2008)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Auditor size and audit quality (1981)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2009The crisis of fair-value accounting: Making sense of the recent debate805 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance701 cited
  • 1988Managerial competition, information costs, and corporate governance586 cited
  • 2010Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms513 cited
  • 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
  • 2007Financial reporting quality: is fair value a plus or a minus?

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419 cited
  • 2008Accounting in and for the Subprime Crisis401 cited
  • 2007Is fair value accounting information relevant and reliable? Evidence from capital market research320 cited
  • Cited by

    • 2013The supplemental role of operating cash flows in explaining share returns21 cited
    • 2013The value relevance of earnings levels in the return-earnings relation17 cited