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The effects of SFAS 157 disclosures on investment decisions
16 references·4 citing·47 second hop
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References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2005Equity Incentives and Earnings Management1,449 cited
  • 2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research1,358 cited
  • 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
  • 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 2003Is Corporate Governance Different for Bank Holding Companies?552 cited
  • 2010Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms513 cited
  • 2007Information Asymmetry, Diversification, and Cost of Capital495 cited
  • 2003Is corporate governance different for bank holding companies391 cited

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  • 1995CEO compensation and bank risk Is compensation in banking structured to promote risk taking?363 cited
  • 1998The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs340 cited
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    • 2022Leasing Loses Altitude While Ownership Takes Off: Real Effects of the New Lease Standard36 cited
    • 2017Financial Reporting Consequences of Sovereign Wealth Fund Investment24 cited
    • 2021Accounting-based thresholds and growth decisions in the banking industry24 cited