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An Evaluation of FAS 159 Fair Value Option: Evidence from the Banking Industry · Study

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PreprintAn Evaluation of FAS 159 Fair Value Option: Evidence from the Banking Industry

Chang Joon Song2008

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Preprintgreen2008

An Evaluation of FAS 159 Fair Value Option: Evidence from the Banking Industry

Chang Joon Song

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

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Risk Management in Financial Firms

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References

1958The Cost of Capital, Corporation Finance and the Theory of Investment 2008The cost of capital, corporation finance and the theory of investment 2005The economic implications of corporate financial reporting 1985Positive Accounting Theory 1985The Determinants of Firms' Hedging Policies 1999Earnings Management to Exceed Thresholds 2004The Economic Implications of Corporate Financial Reporting 2001Empirical research on accounting choice

Cited by

2016Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector 2013IAS 39 reclassification choice and analyst earnings forecast properties 2011Mark-to-Market Accounting and Information Asymmetry in Banks 2012Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers 2011Discretionary Measurement of Financial Assets during the 2008 Financial Crisis 2015On the relation between the fair value option and bid-ask spreads: descriptive evidence on the recognition of credit risk changes under IFRS

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Details

Year2008

Typepreprint

Published2008-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations36

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1279502

openalex_workW2158686454

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2011Minsky’s financial instability hypothesis, accounting information and the 2007–9 financial crisis in the UK and US

2011Why Banks Elected SFAS No. 159’s Fair Value Option: Opportunism versus Compliance with the Standard’s Intent