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The effects of fair value accounting on investment portfolio management: how fair is it?

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  • Anne Beatty

Abstract

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Suggested Citation

  • Anne Beatty, 1995. "The effects of fair value accounting on investment portfolio management: how fair is it?," Review, Federal Reserve Bank of St. Louis, issue Jan, pages 25-39.
    • Handle: RePEc:fip:fedlrv:y:1995:i:jan:p:25-39
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Stanley C. W. Salvary, 2003. "Financial accounting information and the relevance/irrelevance issue," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 5(2), pages 140-175.
    2. 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.
    3. Argimón, Isabel & Dietsch, Michel & Estrada, Ángel, 2018. "Prudential filters, portfolio composition at fair value and capital ratios in European banks," Journal of Financial Stability, Elsevier, vol. 39(C), pages 187-208.
    4. repec:dau:papers:123456789/2803 is not listed on IDEAS
    5. Urooj Khan, 2019. "Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?," Contemporary Accounting Research, John Wiley & Sons, vol. 36(4), pages 2588-2609, December.
    6. Lee, Eugenia Y. & Kim, Young Jun & Lee, Sangyoon, 2023. "Fair value information and regulatory capital management using financial asset reclassification by Korean insurers," Finance Research Letters, Elsevier, vol. 56(C).
    7. Chircop, Justin & Novotny-Farkas, Zoltán, 2016. "The economic consequences of extending the use of fair value accounting in regulatory capital calculations," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 183-203.
    8. Iselin, Michael & Nicoletti, Allison, 2017. "The effects of SFAS 157 disclosures on investment decisions," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 404-427.
    9. Cornett, Marcia Millon & Rezaee, Zabihollah & Tehranian, Hassan, 1996. "An investigation of capital market reactions to pronouncements on fair value accounting," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 119-154, October.
    10. Daniel A. Bens & Steven J. Monahan, 2008. "Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset‐Backed Commercial Paper Conduits and FIN 46," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1017-1055, December.
    11. Bischof, Jannis & Laux, Christian & Leuz, Christian, 2021. "Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis," Journal of Financial Economics, Elsevier, vol. 141(3), pages 1188-1217.
    12. Bischof, Jannis & Laux, Christian & Leuz, Christian, 2020. "Accounting for financial stability: Lessons from the financial crisis and future challenges," SAFE Working Paper Series 283, Leibniz Institute for Financial Research SAFE.
    13. Laux, Christian, 2016. "The economic consequences of extending the use of fair value accounting in regulatory capital calculations: A discussion," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 204-208.
    14. Beatty, Anne & Liao, Scott, 2014. "Financial accounting in the banking industry: A review of the empirical literature," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 339-383.
    15. Beatty, Anne & Chamberlain, Sandra & Magliolo, Joseph, 1996. "An empirical analysis of the economic implications of fair value accounting for investment securities," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 43-77, October.
    16. repec:dau:papers:123456789/2329 is not listed on IDEAS
    17. Greiner, Adam J., 2015. "The effect of the fair value option on bank earnings and regulatory capital management: Evidence from realized securities gains and losses," Advances in accounting, Elsevier, vol. 31(1), pages 33-41.

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