SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Fair Value Accounting for Financial Instruments: Some Implications for Bank Regulation · Study

PreprintShelves

PreprintFair Value Accounting for Financial Instruments: Some Implications for Bank Regulation

Wayne R. Landsman2007

OA

Preprintgreen2007

Fair Value Accounting for Financial Instruments: Some Implications for Bank Regulation

Wayne R. Landsman

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

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting Theory and Financial Reporting Banking stability, regulation, efficiency Auditing, Earnings Management, Governance

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 85 citations exist upstream.

References

1998Law and Finance 1979Option pricing: A simplified approach 2001The relevance of the value relevance literature for financial accounting standard setting: another view 2004Structural Models of Corporate Bond Pricing: An Empirical Analysis 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.1998Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates 2008Marking‐to‐Market: Panacea or Pandora's Box?2003Credit Risk : Pricing, Measurement, and Management

Cited by

2011The Effects of the Fair Value Option under IAS 39 on the Volatility of Bank Earnings 2010Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?2007Assessing the Information Content of Mark‐to‐Market Accounting with Mixed Attributes: The Case of Cash Flow Hedges 2019Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?2009Currency devaluations and consolidating democracy: the example of the South African rand

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2011Fair value versus historical cost-based valuation for biological assets: predictability of financial informationarticle · 11 shared references 2014Fair value accounting and its usefulness to financial statement usersarticle · 11 shared references 2015The Impact of Fair Value Accounting on Earnings Quality in Eastern European Countriesarticle · 11 shared references 2006Fair Value as a Relevant Metric: A Theoretical Investigationpreprint · 11 shared references 2017Fair Value Accounting and Earnings Persistence: Evidence from International Banksarticle · 10 shared references 2003FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRMarticle · 9 shared references

Details

Year2007

Typepreprint

Published2007-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations85

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

Identifiers

doi10.2139/ssrn.947569

openalex_workW2172023604

Links

Imported from OpenAlex (CC0) — nothing here is generated.

2014The Use of Fair Value and Historical Cost Accounting for Investment Properties in China

2009Fair Value Accounting and the Financial Crisis: Messenger or Contributor?

2011Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?