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Accounting Policy Choice During the Financial Crisis: Evidence From Adoption of the Fair Value Option
13 references·0 citing·48 second hop
Accounting Policy Choice During the Financial Crisis: Evidence From Adoption of the Fair Value Option (2018)Accounting Policy Choice During the Finan…Bargain Purchase Gains in the Acquisitions of Failed Banks (2015)Bargain Purchase Gains in the…Bank valuation and accounting discretion during a financial crisis (2012)Bank valuation and accounting…Accounting Choice and the Fair Value Option (2011)Accounting Choice and the Fai…Early Adoption of SFAS No. 159: Lessons from Games (Almost) Played (2009)Early Adoption of SFAS No. 15…An Evaluation of FAS 159 Fair Value Option: Evidence from the Banking Industry (2008)An Evaluation of FAS 159 Fair…Accounting in and for the Subprime Crisis (2008)Accounting in and for the Sub…Response to FASB Exposure Draft, “The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115” (2007)Response to FASB Exposure Dra…Speech by SEC Staff: Remarks Before the 2006 AICPA National Conference on Current SEC and PCAOB Developments (2006)Speech by SEC Staff: Remarks …Accounting Choices and Risk Management: SFAS No. 115 and U.S. Bank Holding Companies (2002)Accounting Choices and Risk M…Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects (1999)Bank loan loss provisions: a …The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs (1998)The impact of the 1989 change…Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Managing Financial Reports of…Capital adequacy ratio regulations and accounting choices in commercial banks (1990)Capital adequacy ratio regula…Toward a More General Theory of Regulation (1976)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)The relationship between risk and capital in commercial banks (1992)Why Bank Credit Policies Fluctuate: A Theory and Some Evidence (1994)Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking (2012)Evidence of Earnings Management from the Provision for Bad Debts (1988)Earnings Management During Import Relief Investigations (1991)Bank provisioning behaviour and procyclicality (2004)Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions* (2004)An Empirical Analysis of Auditor Independence in the Banking Industry (2010)Specification Tests in Econometrics (1978)Loan loss provisioning and economic slowdowns: too much, too late? 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(1936)Risk Management: Coordinating Corporate Investment and Financing Policies (1993)Global financial crisis: The challenge to accounting research (2009)Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry (2013)The economic consequences of extending the use of fair value accounting in regulatory capital calculations (2016)Prudential filters, portfolio composition at fair value and capital ratios in European banks (2017)Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks (2019)Auditor Attestation under SOX Section 404 and Earnings Informativeness (2012)Goodwill Valuations Certified by Independent Experts: Bigger and Cleaner Impairments? (2019)Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement (2020)
this work references cited by second hop

References

  • 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
  • 2008Accounting in and for the Subprime Crisis401 cited
  • 2012Bank valuation and accounting discretion during a financial crisis384 cited
  • 1998The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs340 cited
  • 2002Accounting Choices and Risk Management: SFAS No. 115 and U.S. Bank Holding Companies69 cited
  • 2011Accounting Choice and the Fair Value Option65 cited
  • 2006Speech by SEC Staff: Remarks Before the 2006 AICPA National Conference on Current SEC and PCAOB Developments38 cited
  • 2008An Evaluation of FAS 159 Fair Value Option: Evidence from the Banking Industry36 cited
  • 2009Early Adoption of SFAS No. 159: Lessons from Games (Almost) Played35 cited
  • 2015Bargain Purchase Gains in the Acquisitions of Failed Banks18 cited
  • 2007Response to FASB Exposure Draft, “The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115”18 cited

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