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Fair Value Accounting for Property-Liability Insurers and Classification Decisions under FAS 115
13 references·3 citing·43 second hop
Fair Value Accounting for Property-Liability Insurers and Classification Decisions under FAS 115 (1998)Fair Value Accounting for Property-Liabil…Recognition, Disclosure, or Delay: Timing the Adoption of SFAS No. 106 (1997)Recognition, Disclosure, or D…Accounting Estimation Disclosures and Firm Valuation in the Property-Casualty Insurance Industry (1997)Accounting Estimation Disclos…Fair value disclosures by bank holding companies (1996)Fair value disclosures by ban…Errors in Accounting Estimates and Their Relation to Audit Firm Type (1996)Errors in Accounting Estimate…An empirical analysis of the economic implications of fair value accounting for investment securities (1996)An empirical analysis of the …The Effects of Financial Reporting Costs on the Use of Employee Stock Options. (1995)The Effects of Financial Repo…The Effects of Fair Value Accounting on Investment Portfolio Management: How Fair Is It? (1995)The Effects of Fair Value Acc…Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis (1995)Stock market valuation of gai…Fair Values of Equity and Debt Securities and Share Prices of Property-Liability Insurers (1995)Fair Values of Equity and Deb…Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows (1995)Fair value accounting: Effect…Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Fair Value Accounting: Eviden…Optimistic reporting in the property- casualty insurance industry (1992)Optimistic reporting in the p…Components of Earnings and the Structure of Bank Share Prices (1990)Components of Earnings and th…Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry? (2019)Does Fair Value Accounting Co…Analysis and Valuation of Insurance Companies (2011)Analysis and Valuation of Ins…Analyst Earnings Forecasts for Publicly Traded Insurance Companies (2006)Analyst Earnings Forecasts fo…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Positive Accounting Theory (1985)Earnings Management During Import Relief Investigations (1991)Stock Option Plans for Non-Executive Employees (2000)Stock price reaction and value relevance of recognition versus disclosure: the case of stock-based compensation (2002)Executive compensation and capital structure: The effects of convertible debt and straight debt on CEO pay (2006)Toward a More General Theory of Regulation (1976)Evidence of Earnings Management from the Provision for Bad Debts (1988)Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks (1990)Perspectives on Recent Capital Market Research (2002)How Are Earnings Managed? An Examination of Specific Accruals* (2004)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The Effect of Interest Rate Changes on the Common Stock Returns of Financial Institutions (1984)Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Information content of accounting goodwill numbers (2002)Do the FASB's Standards Add Shareholder Value? (2017)Shareholder Wealth Effects of Modern Slavery Regulation (2020)An analytic derivation of the cost of deposit insurance and loan guarantees An application of modern option pricing theory (1977)Deposit Insurance, Risk, and Market Power in Banking (1988)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Are Corporations Reducing or Taking Risks with Derivatives? (2001)Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments (2006)An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)Cross-sectional variation in the stock market response to accounting earnings announcements (1989)Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions* (2004)Is fair value accounting information relevant and reliable? Evidence from capital market research (2007)Auditor Industry Specialization, Auditor Changes, and Accounting Restatements (2008)Capital adequacy ratio regulations and accounting choices in commercial banks (1990)The Reliability of Fair Value versus Historical Cost Information: Evidence from Closed-End Mutual Funds (2003)Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property‐Liability Insurers* (2006)Bank earnings and regulatory capital management using available for sale securities (2017)Rate Regulation, Competition, and Loss Reserve Discounting by Property-Casualty Insurers (2000)Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading (2012)Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading (2015)CEO compensation and components of earnings in bank holding companies (1993)The information content of earnings and prices: A simultaneous equations approach (1997)Accruals, Cash Flow and Equity Values (1999)Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Value-relevance of nonfinancial information: The wireless communications industry (1996)Capital markets research in accounting (2001)Do insurers manipulate loss reserves to mask solvency problems? (2004)Differences in Conservatism between Big Eight and Non-Big Eight Auditors (2014)
this work references cited by second hop

References

  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
  • 1992Optimistic reporting in the property- casualty insurance industry403 cited
  • 1996Fair value disclosures by bank holding companies395 cited
  • 1995Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows374 cited
  • 1995The Effects of Financial Reporting Costs on the Use of Employee Stock Options.167 cited
  • 1995Fair Values of Equity and Debt Securities and Share Prices of Property-Liability Insurers156 cited
  • 1995Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis150 cited
  • 1996Errors in Accounting Estimates and Their Relation to Audit Firm Type145 cited
  • 1996An empirical analysis of the economic implications of fair value accounting for investment securities120 cited
  • 1990Components of Earnings and the Structure of Bank Share Prices111 cited
  • 1997Recognition, Disclosure, or Delay: Timing the Adoption of SFAS No. 10677 cited
  • 1997Accounting Estimation Disclosures and Firm Valuation in the Property-Casualty Insurance Industry48 cited
  • 1995The Effects of Fair Value Accounting on Investment Portfolio Management: How Fair Is It?47 cited

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  • 2011

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Analysis and Valuation of Insurance Companies
51 cited
  • 2019Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?39 cited
  • 2006Analyst Earnings Forecasts for Publicly Traded Insurance Companies20 cited