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Value-relevance of banks' derivatives disclosures

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  • Venkatachalam, Mohan
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 22 (1996)
    Issue (Month): 1-3 (October)
    Pages: 327-355

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    Handle: RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:327-355

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    Web page: http://www.elsevier.com/locate/jae

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    Cited by:
    1. Lys, Thomas, 1996. "Abandoning the transactions-based accounting model: Weighing the evidence," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 155-175, October.
    2. Venkatachalam, Mohan & Linsmeier, Thomas J. & Thornton, Daniel B. & Welker, Michael, 2001. "Do FRR 48 Disclosures Reduce Investors' Uncertainty and Diversity of Opinion about Firms' Market Risk Exposures?: A Trading Volume Analysis," Research Papers 1674, Stanford University, Graduate School of Business.
    3. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
    4. Chaudhry, Mukesh K. & Christie-David, Rohan & Koch, Timothy W. & Reichert, Alan K., 2000. "The risk of foreign currency contingent claims at US commercial banks," Journal of Banking & Finance, Elsevier, vol. 24(9), pages 1399-1417, September.
    5. Ben Hamida, Nessrine, 2007. "Évaluation empirique des impacts des évènements ayant abouti à l'adoption de l'IAS 39 sur les cours boursiers des banques françaises cotées," Economics Papers from University Paris Dauphine 123456789/2803, Paris Dauphine University.
    6. Holthausen, Robert W. & Watts, Ross L., 2001. "The relevance of the value-relevance literature for financial accounting standard setting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 3-75, September.
    7. Ben Hamida, Nessrine, 2006. "Banking accounts volatility induced by IAS 39: A simulation model applied to the French case," Economics Papers from University Paris Dauphine 123456789/2187, Paris Dauphine University.
    8. Robert Amzallag & Michel Magnan & Bryan Campbell, 2009. "A Banker’s Perspective on the Financial Crisis," CIRANO Burgundy Reports 2009rb-02, CIRANO.
    9. Ben Hamida, Nessrine, 2007. "Evaluation empirique des impacts des événements ayant abouti à l'adoption de l'IAS 39 sur les cours boursiers des banques françaises cotées," Economics Papers from University Paris Dauphine 123456789/2329, Paris Dauphine University.
    10. J. David Cummins & Richard D. Phillips & Stephen D. Smith, 1997. "Derivatives and corporate risk management: participation and volume decisions in the insurance industry," Working Paper 97-12, Federal Reserve Bank of Atlanta.
    11. Li Wang & Pervaiz Alam & Stephen Makar, 2005. "The Value-Relevance of Derivative Disclosures by Commercial Banks: A Comprehensive Study of Information Content Under SFAS Nos. 119 and 133," Review of Quantitative Finance and Accounting, Springer, vol. 25(4), pages 413-427, December.
    12. Nessrine Ben Hamida, 2007. "Évaluation Empirique Des Impacts Des Évenements Ayant Abouti À L'Adoption De L'Ias 39 Sur Les Cours Boursiers Des Banques Françaises Cotées," Post-Print halshs-00543075, HAL.
    13. Juettner-Nauroth, Beate E., 2003. "Problems associated with the Value-Relevance of Financial Derivatives according to IAS 39," Working Paper Series in Business Administration 2003:2, Stockholm School of Economics, revised 07 Feb 2003.
    14. Takashi Obinata, 2002. "Concept and Relevance of Income," CIRJE F-Series CIRJE-F-171, CIRJE, Faculty of Economics, University of Tokyo.
    15. Hsu, Audrey Wen-hsin & Duh, Rong-Ruey & Cheng, Kang, 2012. "Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?," The International Journal of Accounting, Elsevier, vol. 47(2), pages 198-225.
    16. María Rodríguez-Moreno & Sergio Mayordomo & Juan Ignacio Peña, 2012. "Derivatives Holdings and Systemic Risk in the U.S. Banking Sector," Faculty Working Papers 21/12, School of Economics and Business Administration, University of Navarra.
    17. Livne, Gilad & Markarian, Garen & Milne, Alistair, 2011. "Bankers' compensation and fair value accounting," Journal of Corporate Finance, Elsevier, vol. 17(4), pages 1096-1115, September.
    18. Lionel Escaffre & Réda Sefsaf, 2011. "Comparing the value relevance of earnings and book value in IFRS and GAAP standards," Post-Print hal-00769389, HAL.
    19. George Emmanuel Iatridis & Anthony Dionysus Persakis, 2012. "Bank profitability determinants under IFRSs," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 3(1), pages 77-99.
    20. Chalmers, Keryn & Godfrey, Jayne M., 2004. "Reputation costs: the impetus for voluntary derivative financial instrument reporting," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 95-125, February.
    21. Roland Strausz & Katrin Burkhardt, . "The Effect of Fair vs. Book Value Accounting on the Behavior of Banks," Papers 024, Departmental Working Papers.

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