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Cited by

• 2009A Review of the Value Relevance Literature181 cited
• 2010CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation180 cited
• 2003Relative value relevance of historical cost vs. fair value: Evidence from bank holding companies163 cited
• 2011In pursuit of legitimacy: A history behind fair value accounting140 cited
• 2013The Fair Value of Cash Flow Hedges, Future Profitability, and Stock Returns124 cited
• 2012Academic Research and Standard Setting: The Case of Other Comprehensive Income120 cited
• 2014Crisis-related shifts in the market valuation of banking activities115 cited
• 2000Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand102 cited
• 2013Fair Value Accounting for Financial Instruments: Does It Improve the Association between Bank Leverage and Credit Risk?93 cited
• 2008Value relevance of advertising expenditure: A review of the literature81 cited
• 2010Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures78 cited
• 1996Are disclosures about bank derivatives and employee stock options ‘value-relevant’?78 cited
• 1996An investigation of capital market reactions to pronouncements on fair value accounting