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

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2000Financing Policy, Basis Risk, and Corporate Hedging: Evidence from Oil and Gas Producers745 cited

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2016Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector32 cited
2013IAS 39 reclassification choice and analyst earnings forecast properties32 cited
2011Mark-to-Market Accounting and Information Asymmetry in Banks25 cited
2012Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers23 cited
2011Discretionary Measurement of Financial Assets during the 2008 Financial Crisis16 cited
2015On the relation between the fair value option and bid-ask spreads: descriptive evidence on the recognition of credit risk changes under IFRS15 cited
2011Minsky’s financial instability hypothesis, accounting information and the 2007–9 financial crisis in the UK and US14 cited
2011Why Banks Elected SFAS No. 159’s Fair Value Option: Opportunism versus Compliance with the Standard’s Intent14 cited
2015The effect of the fair value option on bank earnings and regulatory capital management: Evidence from realized securities gains and losses13 cited
2010Application of the Fair Value Option Under IAS 39: Effects on the Volatility of Bank Earnings13 cited
2018Accounting Policy Choice During the Financial Crisis: Evidence From Adoption of the Fair Value Option12 cited