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Response to FASB Exposure Draft, “The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115”
16 references·0 citing·46 second hop
Response to FASB Exposure Draft, “The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115” (2007)Response to FASB Exposure Draft, “The Fai…International Accounting Standards Board (IASB) (2011)International Accounting Stan…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…Mark-to-market accounting and liquidity pricing (2007)Mark-to-market accounting and…Risk-Relevance of Fair-Value Income Measures for Commercial Banks (2006)Risk-Relevance of Fair-Value …Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information (2006)Retracted: Recognition v. Dis…Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments (2006)Does Recognition versus Discl…Separating Facts from Forecasts in Financial Statements (2005)Separating Facts from Forecas…Fair Values, Income Measurement, and Bank Analysts' Risk and Valuation Judgments (2004)Fair Values, Income Measureme…The Value Relevance of Equity Method Fair Value Disclosures (2003)The Value Relevance of Equity…Principles-Based Accounting Standards (2003)Principles-Based Accounting S…Fair Valuing Debt Turns Deteriorating Credit Quality into Positive Signals for Boston Chicken (2002)Fair Valuing Debt Turns Deter…Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value (2000)Response to the FASB Prelimin…Financial Instrument Fair Values and Nonfinancial Firms (1999)Financial Instrument Fair Val…Comprehensive Income Reporting and Analysts' Valuation Judgments (1998)Comprehensive Income Reportin…Value-relevance of banks' derivatives disclosures (1996)Value-relevance of banks' der…Fair value disclosures by bank holding companies (1996)Fair value disclosures by ban…Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Financial Reporting Transparency and Earnings Management (Retracted) (2006)Required Disclosures in Financial Reports (2007)Gathering Data for Archival, Field, Survey, and Experimental Accounting Research (2016)The Nature of the Firm (1937)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Perspectives on Recent Capital Market Research (2002)A Content Analysis of Risk Management Disclosures in Canadian Annual Reports (2005)Is fair value accounting information relevant and reliable? Evidence from capital market research (2007)The relevance of the value relevance literature for financial accounting standard setting: another view (2001)Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Market and Political/Regulatory Perspectives on the Recent Accounting Scandals (2009)A Review of the IFRS-Adoption Literature (2015)Financial statement comparability and expected crash risk (2016)An analytic derivation of the cost of deposit insurance and loan guarantees An application of modern option pricing theory (1977)Deposit Insurance, Risk, and Market Power in Banking (1988)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Are Corporations Reducing or Taking Risks with Derivatives? (2001)The Cross-Section of Expected Stock Returns (1992)Toward an Implied Cost of Capital (2001)Effect of derivative accounting rules on corporate risk-management behavior (2008)Fair Value Accounting for Liabilities and Own Credit Risk (2008)Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items (2011)Unionism and Wage Rates: A Simultaneous Equations Model with Qualitative and Limited Dependent Variables (1978)Limited attention, information disclosure, and financial reporting (2003)The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective (2007)The Effect of Quarterly Report Readability on Information Efficiency of Stock Prices* (2011)Earnings Management During Import Relief Investigations (1991)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The “Incomplete Revelation Hypothesis” and Financial Reporting (2002)Financial reporting complexity and investor underreaction to 10-K information (2008)The financial analyst forecasting literature: A taxonomy with suggestions for further research (2008)Detecting Earnings Management (2012)Optimal Financial Crises (1998)Financial Contagion (2000)Financial Intermediaries and Markets (2004)Interbank market liquidity and central bank intervention (2009)Systemic Risk in the Financial Sector: An Analysis of the Subprime-Mortgage Financial Crisis (2009)A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research (2016)Does Mandatory IFRS Adoption Improve Information Comparability? (2012)Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? (2014)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)The World Price of Earnings Opacity (2003)The Information Role of Conservatism (2008)An Examination of Corporate Tax Shelter Participants (2009)
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References

  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 1998Comprehensive Income Reporting and Analysts' Valuation Judgments680 cited
  • 2003Principles-Based Accounting Standards582 cited
  • 2011International Accounting Standards Board (IASB)548 cited
  • 2007Mark-to-market accounting and liquidity pricing487 cited
  • 1996Fair value disclosures by bank holding companies395 cited
  • 2006Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments377 cited
  • 1996Value-relevance of banks' derivatives disclosures356 cited
  • 2006Risk-Relevance of Fair-Value Income Measures for Commercial Banks265 cited
  • 2004Fair Values, Income Measurement, and Bank Analysts' Risk and Valuation Judgments247 cited
  • 2006Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information153 cited
  • 2000Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value57 cited
  • 2005Separating Facts from Forecasts in Financial Statements53 cited
  • 2002Fair Valuing Debt Turns Deteriorating Credit Quality into Positive Signals for Boston Chicken52 cited

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  • 2003The Value Relevance of Equity Method Fair Value Disclosures45 cited
  • 1999Financial Instrument Fair Values and Nonfinancial Firms37 cited
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