The Impact of FSP FAS 157-4 on Commercial Banks
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Volume (Year): 18 (2012)
Issue (Month): 1 (February)
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- Eccher, Elizabeth A. & Ramesh, K. & Thiagarajan, S. Ramu, 1996. "Fair value disclosures by bank holding companies," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 79-117, October.
- Kim, Myung-Sun & Kross, William, 1998. "The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs," Journal of Accounting and Economics, Elsevier, vol. 25(1), pages 69-99, February.
- Laux, Christian & Leuz, Christian, 2009.
"Did fair-value accounting contribute to the financial crisis?,"
CFS Working Paper Series
2009/22, Center for Financial Studies (CFS).
- Christian Laux & Christian Leuz, 2010. "Did Fair-Value Accounting Contribute to the Financial Crisis?," Journal of Economic Perspectives, American Economic Association, vol. 24(1), pages 93-118, Winter.
- Christian Laux & Christian Leuz, 2009. "Did Fair-Value Accounting Contribute to the Financial Crisis?," NBER Working Papers 15515, National Bureau of Economic Research, Inc.
- 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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