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Citations for "Fair value disclosures by bank holding companies"

by Eccher, Elizabeth A. & Ramesh, K. & Thiagarajan, S. Ramu

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  1. Luc Laeven & Harry Huizinga, 2009. "Accounting Discretion of Banks During a Financial Crisis," IMF Working Papers 09/207, International Monetary Fund.
  2. Sanders Shaffer, 2012. "Evaluating the impact of fair value accounting on financial institutions: implications for accounting standards setting and bank supervision," Risk and Policy Analysis Unit Working Paper QAU12-1, Federal Reserve Bank of Boston.
  3. Livne, Gilad & Markarian, Garen & Milne, Alistair, 2011. "Bankers' compensation and fair value accounting," Journal of Corporate Finance, Elsevier, vol. 17(4), pages 1096-1115, September.
  4. Ellul, Andrew & Jotikasthira, Chotibhak & Lundblad, Christian T & Wang, Yihui, 2015. "Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading," CEPR Discussion Papers 10450, C.E.P.R. Discussion Papers.
  5. Armstrong, Christopher & Barth, Mary E. & Jagolinzer, Alan D. & Riedl, Edward J., 2006. "Market Reaction to Events Surrounding the Adoption of IFRS in Europe," Research Papers 1937, Stanford University, Graduate School of Business.
  6. Jean-François Casta, 2003. "La comptabilité en " juste valeur " permet-elle une meilleure représentation de l'entreprise ?," Post-Print halshs-00170460, HAL.
  7. Badreddine Hamdi & Houda Elabidi, 2009. "L'Information Comptable En Juste Valeur : Quelle Utilite Pour Les Investisseurs ?," Post-Print halshs-00459351, HAL.
  8. Chedli Baccouche & Sana Ben Ghodbane, 2012. "Fair value evaluation: analysis and determinants," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(1), pages 77-91.
  9. D'Souza, Julia & Jacob, John & Soderstrom, Naomi S., 2000. "Nuclear decommissioning costs: The impact of recoverability risk on valuation," Journal of Accounting and Economics, Elsevier, vol. 29(2), pages 207-230, April.
  10. Gwénaëlle Flandrin-Le Maire, 2003. "The macroeconomic impact of IAS," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 107-120.
  11. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
  12. 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.
  13. Mariarosaria Agostino & Danilo Drago & Damiano Silipo, 2011. "The value relevance of IFRS in the European banking industry," Review of Quantitative Finance and Accounting, Springer, vol. 36(3), pages 437-457, April.
  14. Shengle Lin & Glenn Pfeiffer & David Porter, 2014. "Accounting Standards and Financial Market Stability: An Experimental Examination," Working Papers 14-03, Chapman University, Economic Science Institute.
  15. Jack Cathey & David Schauer & Richard Schroeder, 2012. "The Impact of FSP FAS 157-4 on Commercial Banks," International Advances in Economic Research, International Atlantic Economic Society, vol. 18(1), pages 15-27, February.
  16. Bosch, Patrick, 2012. "Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe - How reliable are mark-to-model Fair Values ?," FSES Working Papers 439, Faculty of Economics and Social Sciences, University of Freiburg/Fribourg Switzerland.
  17. Shan, Yuan George, 2015. "Value relevance, earnings management and corporate governance in China," Emerging Markets Review, Elsevier, vol. 23(C), pages 186-207.
  18. Andrew Ellul & Chotibhak Jotikasthira & Christian T. Lundblad & Yihui Wang, 2014. "Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading," CSEF Working Papers 375, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  19. Mary E. Barth & Javier Gomez-Biscarri & Ron Kasznik & Germán López-Espinosa, 2012. "Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers," Faculty Working Papers 05/12, School of Economics and Business Administration, University of Navarra.
  20. Asokan Anandarajan & Bill Francis & Iftekhar Hasan & Kose John, 2011. "Value relevance of banks: global evidence," Review of Quantitative Finance and Accounting, Springer, vol. 36(1), pages 33-55, January.
  21. Robert Bricker & Nandini Chandar, 2012. "Relevance, reliability and restricted security fair values: a look at investment trusts," Managerial Finance, Emerald Group Publishing, vol. 38(12), pages 1203-1225.
  22. Grégory Levieuge, 2004. "La neutralisation des mouvements et de l'impact des prix d'actifs doit-elle être du ressort de la politique monétaire ?," Revue d'Économie Financière, Programme National Persée, vol. 74(1), pages 253-284.
  23. Ulf Mohrmann & Jan Riepe & Ulrike Stefani, 2013. "Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures," Working Paper Series of the Department of Economics, University of Konstanz 2013-08, Department of Economics, University of Konstanz.
  24. Gwénaëlle Flandrin-Le Maire, 2003. "L'impact macroéconomique de la norme IAS 39," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 123-138.
  25. Holthausen, Robert W. & Watts, Ross L., 2001. "The relevance of the value-relevance literature for financial accounting standard setting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 3-75, September.
  26. Josep Ma. Argiles (UB) & Josep Garcia Bladon (IQS) & Teresa Monllau (UPF), 2009. "Fair value versus historic cost Valuation for Biological assets: Implications for the quality of financial information," Working Papers in Economics 215, Universitat de Barcelona. Espai de Recerca en Economia.
  27. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 1998. "Relative valuation roles of equity book value and net income as a function of financial health," Journal of Accounting and Economics, Elsevier, vol. 25(1), pages 1-34, February.
  28. Pascal Barneto & Georges Gregorio, 2011. "Normes IFRS et mesure de la performance. Étude comparative auprès des établissements bancaires européens," Post-Print hal-00646454, HAL.
  29. Chalmers, Keryn & Godfrey, Jayne M., 2004. "Reputation costs: the impetus for voluntary derivative financial instrument reporting," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 95-125, February.
  30. Mary Barth & Wayne Landsman, 2010. "How did Financial Reporting Contribute to the Financial Crisis?," European Accounting Review, Taylor & Francis Journals, vol. 19(3), pages 399-423.
  31. Kothari, S. P. & Shanken, Jay, 2003. "Time-series coefficient variation in value-relevance regressions: a discussion of Core, Guay, and Van Buskirk and new evidence," Journal of Accounting and Economics, Elsevier, vol. 34(1-3), pages 69-87, January.
  32. Palea, Vera, 2013. "Fair Value Accounting and Its Usefulness to Financial Statement Users," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201327, University of Turin.
  33. Emanuel Bagna & Giuseppe Di Martino & Davide Rossi, 2014. "An anatomy of the Level 3 fair-value hierarchy discount," DEM Working Papers Series 065, University of Pavia, Department of Economics and Management.
  34. Andrea Menini & Michel Magnan & Antonio Parbonetti, 2011. "Fair Value Accounting: Information or Confusion for Financial Markets?," CIRANO Working Papers 2011s-56, CIRANO.
  35. Jean-François Casta, 2003. "Does fair value accounting provide a better representation of a company?," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 11-24.
  36. Lionel Escaffre & Réda Sefsaf, 2011. "Comparing the value relevance of earnings and book value in IFRS and GAAP standards," Post-Print hal-00769389, HAL.
  37. Yuan Ding & Thomas Jeanjean & Cédric Lesage & Hervé Stolowy, 2009. "An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments," Post-Print halshs-00458950, HAL.
  38. Jannis Bischof & Ulf Brüggemann & Holger Daske, 2012. "Fair Value Reclassifications of Financial Assets during the Financial Crisis," SFB 649 Discussion Papers SFB649DP2012-010, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
  39. Andrew Ellul & Chotibhak Jotikasthira & Christian T. Lundblad & Yihui Wang, 2012. "Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading," FMG Discussion Papers dp701, Financial Markets Group.
  40. Côme Segrétain, 2011. "Écarts d'acquisition, résultats résiduels consécutifs et surprix," Post-Print hal-00650581, HAL.
  41. Ben Hamida, Nessrine, 2007. "Evaluation empirique des impacts des événements ayant abouti à l'adoption de l'IAS 39 sur les cours boursiers des banques françaises cotées," Economics Papers from University Paris Dauphine 123456789/2329, Paris Dauphine University.
  42. 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.
  43. Takashi Obinata, 2002. "Concept and Relevance of Income," CIRJE F-Series CIRJE-F-171, CIRJE, Faculty of Economics, University of Tokyo.
  44. Carlos Mir Fernandez & David Moreno & Ignacio Olmeda, 2006. "Determinantes De La Revelación De Información Sobre Derivados Financieros En El Mercado Español," Documentos de Trabajo de Economía de la Empresa db060504, Universidad Carlos III, Departamento de Economía de la Empresa.
  45. Ramesh, K. & Revsine, Lawrence, 2000. "The effects of regulatory and contracting costs on banks' choice of accounting method for other postretirement employee benefits," Journal of Accounting and Economics, Elsevier, vol. 30(2), pages 159-186, October.
  46. Casta, Jean-François, 2003. "La comptabilité en "juste valeur" permet-elle une meilleure représentation de l'entreprise ?," Economics Papers from University Paris Dauphine 123456789/1860, Paris Dauphine University.
  47. Blakespoor, Elizabeth & Linsmeier, Thomas J. & Petroni, Kathy & Shakespeare, Catherine, 2012. "Fair Value Accounting for Financial Instruments: Does It Improve the Association between Bank Leverage and Credit Risk?," Research Papers 2107, Stanford University, Graduate School of Business.
  48. Jean-François Casta, 2003. "La comptabilité en « juste valeur » permet-elle une meilleure représentation de l’entreprise ?," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 17-31.
  49. Ben Hamida, Nessrine, 2007. "Évaluation empirique des impacts des évènements ayant abouti à l'adoption de l'IAS 39 sur les cours boursiers des banques françaises cotées," Economics Papers from University Paris Dauphine 123456789/2803, Paris Dauphine University.
  50. 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.
  51. Jean-François Casta, 2004. "Does fair value accounting provide a better representation of a company?," Post-Print halshs-00170461, HAL.
This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.