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Evaluating the Impact of Fair Value Accounting on Financial Institutions: Implications for Accounting Standards Setting and Bank Supervision
16 references·1 citing·49 second hop
Evaluating the Impact of Fair Value Accounting on Financial Institutions: Implications for Accounting Standards Setting and Bank Supervision (2012)Evaluating the Impact of Fair Value Accou…Financial Accounting Standards Board (FASB) (2011)Financial Accounting Standard…A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis (2011)A Convenient Scapegoat: Fair …Marking‐to‐Market: Panacea or Pandora's Box? (2008)Marking‐to‐Market: Panacea or…Mark-to-market accounting and liquidity pricing (2007)Mark-to-market accounting and…Fair-value accounting: A cautionary tale from Enron (2006)Fair-value accounting: A caut…Do firms understate stock option-based compensation expense disclosed under SFAS 123? (2006)Do firms understate stock opt…Managerial incentives and risk-taking☆ (2005)Managerial incentives and ris…The Reliability of Fair Value versus Historical Cost Information: Evidence from Closed-End Mutual Funds (2003)The Reliability of Fair Value…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107 (1997)Value-Relevance of Banks' Fai…Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. (1996)Value-Relevance of Banks' Fai…Fair value disclosures by bank holding companies (1996)Fair value disclosures by ban…Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107. (1996)Fair Value Accounting for Com…Mark-to-Market Accounting for Banks and Thrifts: Lessons from the Danish Experience (1995)Mark-to-Market Accounting for…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…Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions (2014)Corporate governance, SFAS 15…The Effect of Interest Rate Changes on the Common Stock Returns of Financial Institutions (1984)Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Revaluations of fixed assets and future firm performance: Evidence from the UK (1999)Perspectives on Recent Capital Market Research (2002)Valuation Approaches and Metrics: A Survey of the Theory and Evidence (2007)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Pricing of Options and Corporate Liabilities (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Boards: Does one size fit all☆ (2007)Are Overconfident CEOs Better Innovators? (2012)Corporate Immunity to the COVID-19 Pandemic (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)An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts (1987)Performance Pay and Top-Management Incentives (1990)Accounting earnings and top executive compensation (1993)Has Financial Development Made the World Riskier? (2005)Liquidity and leverage (2008)Market Liquidity and Funding Liquidity (2008)The Nature of Information in Commercial Bank Loan Loss Disclosures. (1994)Fair Value Accounting for Liabilities and Own Credit Risk (2008)CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation (2010)Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise? (2016)Optimal Financial Crises (1998)Financial Contagion (2000)Financial Intermediaries and Markets (2004)Interbank market liquidity and central bank intervention (2009)Systemic Risk in the Financial Sector: An Analysis of the Subprime-Mortgage Financial Crisis (2009)A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research (2016)On financial contracting (1979)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Performance matched discretionary accrual measures (2005)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Value-relevance of nonfinancial information: The wireless communications industry (1996)Capital markets research in accounting (2001)What Can We Infer about a Firm's Taxable Income from Its Financial Statements? (2003)Why Do Managers Explain Their Earnings Forecasts? (2004)An evaluation of SFAS No. 130 comprehensive income disclosures (2007)
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References

  • 2005Managerial incentives and risk-taking☆2,924 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
  • 2008Marking‐to‐Market: Panacea or Pandora's Box?604 cited
  • 2007Mark-to-market accounting and liquidity pricing487 cited
  • 1996Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.449 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
  • 2011Financial Accounting Standards Board (FASB)342 cited
  • 1996Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107.210 cited
  • 2011A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis187 cited
  • 2006Fair-value accounting: A cautionary tale from Enron181 cited
  • 1995Mark-to-Market Accounting for Banks and Thrifts: Lessons from the Danish Experience181 cited
  • 1997Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107180 cited
  • 2006Do firms understate stock option-based compensation expense disclosed under SFAS 123?

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141 cited
  • 2003The Reliability of Fair Value versus Historical Cost Information: Evidence from Closed-End Mutual Funds135 cited
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    • 2014Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions22 cited