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Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks
16 references·4 citing·37 second hop
Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks (2017)Selective Trading of Available-for-Sale S…Financial Accounting in the Banking Industry: A Review of the Empirical Literature (2013)Financial Accounting in the B…Corporate governance and earnings management at large U.S. bank holding companies (2009)Corporate governance and earn…The economic implications of corporate financial reporting (2005)The economic implications of …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks (2002)Earnings Management to Avoid …Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices (2002)Does Meeting Earnings Expecta…Empirical research on accounting choice (2001)Empirical research on account…Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Effects of Comprehensive-Inco…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Comprehensive Income Reporting and Analysts' Valuation Judgments (1998)Comprehensive Income Reportin…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Managing Financial Reports of…Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Bank Differences in the Coord…Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. 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The case of investment income in China (2018)Does financial reporting abov…Bank Earnings and Regulatory Capital Management Using Available for Sale Securities (2014)Bank Earnings and Regulatory …The Bargaining Problem (1950)Manipulation of Voting Schemes: A General Result (1973)Strategy-proofness and Arrow's conditions: Existence and correspondence theorems for voting procedures and social welfare functions (1975)The New Economics of Organization (1984)The Theory of Incentives: The Principal-Agent Model (2001)Multiagent systems: algorithmic, game-theoretic, and logical foundations (2009)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)A Survey of Corporate Governance (1997)Earnings Management: New Evidence Based on Deferred Tax Expense (2003)Why Are Earnings Kinky? An Examination of the Earnings Management Explanation (2003)Detecting Earnings Management. 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References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1979Incentive Compatibility and the Bargaining Problem1,983 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
  • 2002Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices769 cited
  • 2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format759 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 2013Financial Accounting in the Banking Industry: A Review of the Empirical Literature740 cited
  • 1998Comprehensive Income Reporting and Analysts' Valuation Judgments680 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes

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663 cited
  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
  • 2009Corporate governance and earnings management at large U.S. bank holding companies582 cited
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    • 2018Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China32 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