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The effects of SFAS 157 disclosures on investment decisions · Study

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ArticleThe effects of SFAS 157 disclosures on investment decisions

Michael Iselin2016

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Articlegreen2016

The effects of SFAS 157 disclosures on investment decisions

Michael Iselin · Allison Nicoletti

43 citations·0/0 files stored·Journal of Accounting and Economics

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

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References

2001Econometric Analysis of Cross Section and Panel Data 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 2007Accounting Information, Disclosure, and the Cost of Capital 2009On the use of instrumental variables in accounting research 2005Equity Incentives and Earnings Management 2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks

Cited by

2019Market in Financial Instruments Directive (MiFID), stock price informativeness and liquidity 2022Leasing Loses Altitude While Ownership Takes Off: Real Effects of the New Lease Standard 2017Financial Reporting Consequences of Sovereign Wealth Fund Investment 2021Accounting-based thresholds and growth decisions in the banking industry

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Details

Year2016

Typearticle

Published2016-10-16

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations43

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2016.09.004

openalex_workW3122953341

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