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Does it matter who serves on the Financial Accounting Standards Board? Bob Herz’s resignation and fair value accounting for loans
16 references·1 citing·56 second hopsampled
Does it matter who serves on the Financial Accounting Standards Board? Bob Herz’s resignation and fair value accounting for loans (2014)Does it matter who serves on the Financia…Towards an understanding of the role of standard setters in standard setting (2012)Towards an understanding of t…Panacea, Pandora's box, or placebo: Feedback in bank mortgage-backed security holdings and fair value accounting (2011)Panacea, Pandora's box, or pl…What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure (2010)What’s My Style? The Influenc…Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms (2010)Value Relevance of FAS No. 15…How did Financial Reporting Contribute to the Financial Crisis? (2010)How did Financial Reporting C…Did Fair-Value Accounting Contribute to the Financial Crisis? (2010)Did Fair-Value Accounting Con…CFOs and CEOs: Who have the most influence on earnings management? (2010)CFOs and CEOs: Who have the m…The crisis of fair-value accounting: Making sense of the recent debate (2009)The crisis of fair-value acco…Fair Value Accounting for Liabilities and Own Credit Risk (2008)Fair Value Accounting for Lia…Private Earnings Guidance and Its Implications for Disclosure Regulation (2007)Private Earnings Guidance and…Financial reporting quality: is fair value a plus or a minus? (2007)Financial reporting quality: …Economic consequences of the Sarbanes–Oxley Act of 2002 (2007)Economic consequences of the …“Political” Lobbying on Proposed Standards: A Challenge to the IASB (2002)“Political” Lobbying on Propo…Common risk factors in the returns on stocks and bonds (1993)Common risk factors in the re…Convertible bonds as backdoor equity financing (1992)Convertible bonds as backdoor…Using Financial Data to Measure Effects of Regulation (1981)Using Financial Data to Measu…The Effects of Independent Director Litigation Risk* (2021)The Effects of Independent Di…Bank lending during the financial crisis of 2008 (2009)This Time Is Different (2009)This Time Is Different (2009)Ability of accounting and audit quality variables to predict bank failure during the financial crisis (2011)Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2012)EFFECTS OF RETURN ON ASSET, DEBT TO ASSET RATIO, CURRENT RATIO, FIRM SIZE, AND DIVIDEND PAYOUT RATIO ON FIRM VALUE (2019)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)On Persistence in Mutual Fund Performance (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Financial Intermediation and Delegated Monitoring (1984)The long-run performance of stock returns following debt offerings (1999)Stage Financing and the Role of Convertible Securities (2003)Is integrated reporting determined by a country's legal system? 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References

  • 1993Common risk factors in the returns on stocks and bonds26,615 cited
  • 2010What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure1,232 cited
  • 2009The crisis of fair-value accounting: Making sense of the recent debate805 cited
  • 2007Economic consequences of the Sarbanes–Oxley Act of 2002802 cited
  • 2010CFOs and CEOs: Who have the most influence on earnings management?725 cited
  • 1981Using Financial Data to Measure Effects of Regulation608 cited
  • 2010Did Fair-Value Accounting Contribute to the Financial Crisis?529 cited
  • 1992Convertible bonds as backdoor equity financing519 cited
  • 2010Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms513 cited
  • 2010How did Financial Reporting Contribute to the Financial Crisis?504 cited
  • 2007Financial reporting quality: is fair value a plus or a minus?419 cited
  • 2002“Political” Lobbying on Proposed Standards: A Challenge to the IASB307 cited
  • 2007Private Earnings Guidance and Its Implications for Disclosure Regulation231 cited
  • 2008Fair Value Accounting for Liabilities and Own Credit Risk188 cited
  • 2012Towards an understanding of the role of standard setters in standard setting

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137 cited
  • 2011Panacea, Pandora's box, or placebo: Feedback in bank mortgage-backed security holdings and fair value accounting100 cited
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    • 2021The Effects of Independent Director Litigation Risk*25 cited