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Fair Value Disclosures for Investment Securities and Bank Equity: Evidence from SFAS No. 115

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2013The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices74 cited
2020The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector

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48 cited

2010The Value Relevance of Financial Instruments Disclosure in Malaysian Firms Listed in the Main Board of Bursa Malaysia45 cited

2015The Impact of Fair Value Accounting on Earnings Quality in Eastern European Countries39 cited

2016The Pros and Cons of Fair Value Accounting in a Globalized Economy37 cited

2021Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator37 cited

2007Fair Value Accounting in the Banking Industry36 cited

2010Accounting standard attributes and accounting quality: Discussion and analysis33 cited

2019Risk-related disclosure: a review of the literature and an agenda for future research32 cited

2011The Amendment of IAS 3929 cited

2016The value relevance of financial instruments disclosure: evidence from Jordan27 cited

2009Value‐relevance of foreign‐exchange and interest‐rate derivatives disclosure22 cited

2011A Survey on the Usage of Derivatives and Their Effecton Cost of Equity Capital22 cited

2023Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research21 cited

2011Risk relevance of fair value income measures under IAS 39 and IAS 4020 cited

2006THE VALUE RELEVANCE OF FAIR VALUE DISCLOSURES IN AUSTRALIAN FIRMS IN THE EXTRACTIVE INDUSTRIES20 cited