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Value-relevance of banks' derivatives disclosures

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Author Info
Venkatachalam, Mohan
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File URL: http://www.sciencedirect.com/science/article/B6V87-3VV04NC-G/2/812ba0fcb806777a9e8782669f75b45b
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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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  1. Takashi Obinata, 2002. "Concept and Relevance of Income," CIRJE F-Series CIRJE-F-171, CIRJE, Faculty of Economics, University of Tokyo. [Downloadable!]
  2. Bischof, Jannis & Wüstemann, Jens, 2007. "How Does Fair Value Measurement under IAS 39 Affect Disclosure Choices of European Banks?," Sonderforschungsbereich 504 Publications 07-75, Sonderforschungsbereich 504, Universität Mannheim & Sonderforschungsbereich 504, University of Mannheim. [Downloadable!]
  3. Roland Strausz & Katrin Burkhardt, . "The Effect of Fair vs. Book Value Accounting on the Behavior of Banks," Papers 024, Departmental Working Papers. [Downloadable!]
  4. J. David Cummins & Richard D. Phillips & Stephen D. Smith, 1998. "Derivatives and Corporate Risk Management: Participation and Volume Decisions in the Insurance Industry," Center for Financial Institutions Working Papers 98-19, Wharton School Center for Financial Institutions, University of Pennsylvania. [Downloadable!]
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  5. 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. [Downloadable!]
  6. Robert Amzallag & Michel Magnan & Bryan Campbell, 2009. "A Banker’s Perspective on the Financial Crisis," CIRANO Burgundy Reports 2009rb-02, CIRANO. [Downloadable!]
  7. 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. [Downloadable!] (restricted)
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