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Fair value disclosures by bank holding companies

  • Eccher, Elizabeth A.
  • Ramesh, K.
  • Thiagarajan, S. Ramu
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    File URL: http://www.sciencedirect.com/science/article/B6V87-3VV04NC-5/2/9030b64d1388fd38452d9d488a3810b4
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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: 79-117

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    Handle: RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:79-117
    Contact details of provider: Web page: http://www.elsevier.com/locate/jae

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    1. Scholes, Myron S & Wilson, G Peter & Wolfson, Mark A, 1990. "Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks," Review of Financial Studies, Society for Financial Studies, vol. 3(4), pages 625-50.
    2. Thomas Mondschean, 1992. "Market value accounting for commercial banks," Economic Perspectives, Federal Reserve Bank of Chicago, issue Jan, pages 16-31.
    3. Heggestad, Arnold A. & Houston, Joel F., 1992. "Factors influencing the decisions of bank managers: The evidence from investment portfolios," Journal of Banking & Finance, Elsevier, vol. 16(4), pages 813-829, August.
    4. Keeley, Michael C, 1990. "Deposit Insurance, Risk, and Market Power in Banking," American Economic Review, American Economic Association, vol. 80(5), pages 1183-1200, December.
    5. Freeman, Robert N., 1987. "The association between accounting earnings and security returns for large and small firms," Journal of Accounting and Economics, Elsevier, vol. 9(2), pages 195-228, July.
    6. Barth, Mary E. & Landsman, Wayne R. & Wahlen, James M., 1995. "Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows," Journal of Banking & Finance, Elsevier, vol. 19(3-4), pages 577-605, June.
    7. Kothari, S.P., 1992. "Price-Earnings Regressions in the Presence of prices Leading Earnings: Earnings Level Versus Change Specifications and Alternative Deflators," Papers 92-10, Rochester, Business - Financial Research and Policy Studies.
    8. Collins, Daniel W. & Kothari, S. P. & Rayburn, Judy Dawson, 1987. "Firm size and the information content of prices with respect to earnings," Journal of Accounting and Economics, Elsevier, vol. 9(2), pages 111-138, July.
    9. Brickley, James A. & James, Christopher M., 1986. "Access to deposit insurance, insolvency rules and the stock returns of financial institutions," Journal of Financial Economics, Elsevier, vol. 16(3), pages 345-371, July.
    10. Charles S. Morris & Gordon H. Sellon, Jr., 1991. "Market value accounting for banks: pros and cons," Economic Review, Federal Reserve Bank of Kansas City, issue Mar, pages 5-19.
    11. Smith, Clifford Jr. & Watts, Ross L., 1992. "The investment opportunity set and corporate financing, dividend, and compensation policies," Journal of Financial Economics, Elsevier, vol. 32(3), pages 263-292, December.
    12. O'Hara Maureen, 1993. "Real Bills Revisited: Market Value Accounting and Loan Maturity," Journal of Financial Intermediation, Elsevier, vol. 3(1), pages 51-76, October.
    13. James B. Thomson, 1986. "The use of market information in pricing deposit insurance," Working Paper 8609, Federal Reserve Bank of Cleveland.
    14. Ahmed, Anwer S. & Takeda, Carolyn, 1995. "Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis," Journal of Accounting and Economics, Elsevier, vol. 20(2), pages 207-225, September.
    15. Ou, Jane A. & Penman, Stephen H., 1989. "Financial statement analysis and the prediction of stock returns," Journal of Accounting and Economics, Elsevier, vol. 11(4), pages 295-329, November.
    16. Christie, Andrew A., 1987. "On cross-sectional analysis in accounting research," Journal of Accounting and Economics, Elsevier, vol. 9(3), pages 231-258, December.
    17. George J. Benston, 1989. "Market-value accounting: benefits, costs and incentives," Proceedings 255, Federal Reserve Bank of Chicago.
    18. Kothari, S. P., 1992. "Price-earnings regressions in the presence of prices leading earnings : Earnings level versus change specifications and alternative deflators," Journal of Accounting and Economics, Elsevier, vol. 15(2-3), pages 173-202, August.
    19. Merton, Robert C., 1977. "An analytic derivation of the cost of deposit insurance and loan guarantees An application of modern option pricing theory," Journal of Banking & Finance, Elsevier, vol. 1(1), pages 3-11, June.
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