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Innovation in Preferred Stock: Current Developments and Implications for Financial Reporting

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References

2008Financial Accounting Standards Board (FASB)1,095 cited
1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
1990Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks442 cited
1996The Effect of Financial Statement Classification of Hybrid Financial Instruments on Financial Analysts' Stock Price Judgments280 cited
1999Debt-Equity Hybrid Securities225 cited
1998Implicit Taxes in High Dividend Yield Stocks109 cited
1992Foreign Tax Credit Limitations and Preferred Stock Issuances95 cited
1991The market for tax benefits54 cited
1995The Usefulness of Hybrid Security Classifications: Evidence from Redeemable Preferred Stock.47 cited
1990Financing with Preferred Stock41 cited
2000Raising Capital Using Monthly Income Preferred Stock: Market Reaction and Implications for Capital Structure Theory32 cited

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2009Response to the FASB’s Preliminary Views on Financial Instruments with the Characteristics of Equity13 cited

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