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Predicting Credit Losses: Loan Fair Values versus Historical Costs · Study

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PreprintPredicting Credit Losses: Loan Fair Values versus Historical Costs

Brett W. Cantrell2011

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Preprintgreen2011

Predicting Credit Losses: Loan Fair Values versus Historical Costs

Brett W. Cantrell · John M. McInnis · Christopher G. Yust

49 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Banking stability, regulation, efficiency Accounting Theory and Financial Reporting

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References

2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 1994Accounting earnings and cash flows as measures of firm performance 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks 2005In-Sample or Out-of-Sample Tests of Predictability: Which One Should We Use?1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.

Cited by

2013The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices 2018The Expected Rate of Credit Losses on Banks' Loan Portfolios 2010Fair Value Accounting for Financial Instruments: Does It Improve the Association Between Bank Leverage and Credit Risk?2017Banks' Financial Reporting Frequency and Asset Quality

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2013Predicting Credit Losses: Loan Fair Values versus Historical Costsarticle · 21 shared references 2018The Expected Rate of Credit Losses on Banks' Loan Portfoliosarticle · 13 shared references 2012Financial Reporting for Financial Instrumentsarticle · 11 shared references 2018Does Fair Value Accounting Provide More Useful Financial Statements than Current GAAP for Banks?article · 10 shared references 2014Agency problems, accounting slack, and banks’ response to proposed reporting of loan fair valuesarticle · 9 shared references 2014Do loan loss reserves behave like capital? Evidence from recent bank failuresarticle · 8 shared references

Details

Year2011

Typepreprint

Published2011-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations49

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1807081

openalex_workW2122878634

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2019

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2021The Politics of Bank Opacity

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

2016The effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on analysts’ information environment