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Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis

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References

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1996Fair value disclosures by bank holding companies395 cited
1989Financial Reporting, Supplemental Disclosures, and Bank Share Prices383 cited

Cited by

2006Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property‐Liability Insurers*144 cited
2017Bank earnings and regulatory capital management using available for sale securities139 cited
2003The Reliability of Fair Value versus Historical Cost Information: Evidence from Closed-End Mutual Funds135 cited
2004Reporting Financial Performance115 cited
2009Market Pricing of Banks’ Fair Value Assets Reported under Sfas 157 During the 2008 Economic Crisis88 cited
2007Fair Value Accounting for Financial Instruments: Some Implications for Bank Regulation85 cited
1999Fair Value Disclosures for Investment Securities and Bank Equity: Evidence from SFAS No. 11578 cited
2013

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Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization

75 cited

2013The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices74 cited

2015Other Comprehensive Income: A Review and Directions for Future Research70 cited

2012Crises, Liquidity Shocks, and Fire Sales at Commercial Banks62 cited

2013Who's the Fairest of Them All? Evidence from Closed-End Funds61 cited

2011Fair value versus historical cost-based valuation for biological assets: predictability of financial information60 cited

2014Fair value accounting and its usefulness to financial statement users59 cited

2010The relevance of earnings and cash flows in a heavily regulated industry: Evidence from the Greek banking sector58 cited

2007Assessing the Information Content of Mark‐to‐Market Accounting with Mixed Attributes: The Case of Cash Flow Hedges53 cited