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An investigation of capital market reactions to pronouncements on fair value accounting · Study

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ArticleAn investigation of capital market reactions to pronouncements on fair value accounting

Marcia Millon Cornett1996

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Articlegreen1996

An investigation of capital market reactions to pronouncements on fair value accounting

Marcia Millon Cornett · Zabihollah Rezaee · Hassan Tehranian

76 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Accounting Theory and Financial Reporting

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References

1994Debt-covenant violations and managers' accounting responses 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.1983The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms 1990Accounting-based constraints in public and private debt agreements 1996Fair value disclosures by bank holding companies 1995Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows 1974Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work 1990An empirical examination of debt covenant restrictions and accounting-related debt proxies

Cited by

2020Shareholder Wealth Effects of Modern Slavery Regulation 2011Bank Failure, Mark-to-Market and the Financial Crisis 2014Market reactions to policy deliberations on fair value accounting and impairment rules during the financial crisis of 2008–2009 1995The Effects of Fair Value Accounting on Investment Portfolio Management: How Fair Is It?

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2007Fair Value Accounting for Financial Instruments: Some Implications for Bank Regulationpreprint · 5 shared references 2015Financial Accounting Research, Practice, and Financial Accountabilityarticle · 5 shared references 2016Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sectorarticle · 5 shared references 2013What do we know about the role of financial reporting in debt contracting and debt covenants?article · 5 shared references 2003FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRMarticle · 4 shared references 1996THE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUESarticle · 4 shared references

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Year1996

Typearticle

Published1996-08-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations76

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/s0165-4101(96)00440-5

openalex_workW2136285636

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2019

Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?

2010The Economic Consequences of Relaxing Fair Value Accounting and Impairment Rules on Banks During the Financial Crisis of 2008-2009

2013The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria

2010Consequences of Fair Value Accounting for Financial Instruments in the Developing Countries: The Case of the Banking Sector in Jordan