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The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices

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2000

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Valuation‐based accounting research: Implications for financial reporting and opportunities for future research

205 cited

2007Financial Instruments and Institutions: Accounting and Disclosure Rules152 cited

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2016The Pros and Cons of Fair Value Accounting in a Globalized Economy37 cited
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2016Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector32 cited
2018Reputational risks, value of losses and financial sustainability of commercial banks28 cited
2017The predictive ability of investment property fair value adjustments under IFRS and the role of accounting conservatism24 cited
2019Do Investors Pay Sufficient Attention to Banks’ Unrealized Gains and Losses on Available-for-sale Securities?23 cited
2023Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research21 cited
2019The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy20 cited
2016The predictive value of bank fair values19 cited