Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows
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- White, Halbert, 1980. "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity," Econometrica, Econometric Society, vol. 48(4), pages 817-838, May.
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- Jonathan Jones & Robert Nachtmann & Frederick J. Phillips-Patrick, 1991. "Market value accounting and bank income volatility: some evidence from the investment account," Proceedings 337, Federal Reserve Bank of Chicago.
- Moyer, Susan E., 1990. "Capital adequacy ratio regulations and accounting choices in commercial banks," Journal of Accounting and Economics, Elsevier, vol. 13(2), pages 123-154, July.
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