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  • Search: subject:"Available-for-sale securities"
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Year of publication
Subject
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Available-for-sale securities 8 Accounting policy 5 Bilanzpolitik 5 Gewinn 5 Profit 5 Bank 4 Available-for-sale Securities 3 Bank risk 3 Bankrisiko 3 Banks 3 Capital income 3 Fair value accounting 3 Fair-Value-Bilanzierung 3 Kapitaleinkommen 3 Off-balance sheet items 3 Opacity 3 Transparency 3 Anlageverhalten 2 Asymmetric information 2 Asymmetrische Information 2 Bankenaufsicht 2 Banking supervision 2 Behavioural finance 2 Earnings management 2 Financial analysis 2 Finanzanalyse 2 IFRS 2 Income Smoothing 2 Norway 2 Norwegen 2 Other comprehensive income 2 Realized gains and losses 2 Risktaking 2 Signaling Theory 2 USA 2 United States 2 AOCI filter 1 ASC 320 1 Accounting standards 1 Analyst reaction 1
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Online availability
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Undetermined 7 Free 4
Type of publication
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Article 11 Book / Working Paper 3
Type of publication (narrower categories)
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Article in journal 10 Aufsatz in Zeitschrift 10 Working Paper 3 Arbeitspapier 2 Graue Literatur 1 Non-commercial literature 1
Language
All
English 13 Undetermined 1
Author
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Cao, Jin 3 Juelsrud, Ragnar Enger 3 Boulland, Romain 2 Lobo, Gerald J. 2 Paugam, Luc 2 Sallehu, Menghistu 2 Wang, Richard Zhe 2 Anani, Makafui 1 Barth, Mary E. 1 Cao, Yiting 1 Choi, Sera 1 Dong, Minyue 1 Easton, Peter D. 1 Elwasify, Eman Ibrahem 1 Gómez Biscarri, Javier 1 He, Weijia 1 Kasznik, Ron 1 Kim, Seunghwan 1 Lee, Joonil 1 Lee, Su Jeong 1 Lu, Ruichang 1 López-Espinosa, Germán 1 Ryan, Stephen G. 1 Zhang, Xiao-Jun 1 Zhang, Xiao-jun 1 Zhang, Xiaojun 1
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Published in...
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Review of accounting studies 3 Abacus : a journal of accounting, finance and business studies 1 Finance research letters 1 HEC Paris research paper series 1 Journal of Asian finance, economics and business : JAFEB 1 Journal of accounting and public policy 1 Journal of banking & finance 1 The European accounting review 1 The International Journal of Business and Finance Research 1 The international journal of business and finance research : IJBFR 1 Working Paper 1 Working paper / Norges Bank 1
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Source
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ECONIS (ZBW) 12 EconStor 1 RePEc 1
Showing 1 - 10 of 14
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Regulatory capital management and available-for-sale securities : evidence from the Covid-19 pandemic
Anani, Makafui; Elwasify, Eman Ibrahem - In: Finance research letters 58 (2023) 1, pp. 1-9
Persistent link: https://www.econbiz.de/10014581374
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Using available-for-sale securities to smooth earnings : evidence from China
Lu, Ruichang; He, Weijia; Zhang, Xiaojun - In: Abacus : a journal of accounting, finance and business … 59 (2023) 1, pp. 163-196
Persistent link: https://www.econbiz.de/10014307283
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Opacity and risk-taking: Evidence from Norway
Cao, Jin; Juelsrud, Ragnar Enger - 2020
This paper investigates how balance sheet opacity affects banks' risk-taking behavior. We measure bank balance sheet opacity according to two metrics: the ratio of available-for-sale (AFS) securities and the ratio of off-balance sheet items. We show that balance sheet opacity is positively...
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Preview
Persistent link: https://www.econbiz.de/10012661570
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The usefulness of other comprehensive income for predicting future earnings
Lee, Joonil; Lee, Su Jeong; Choi, Sera; Kim, Seunghwan - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 5, pp. 31-40
Persistent link: https://www.econbiz.de/10012667631
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Cover Image
Opacity and risk-taking : evidence from Norway
Cao, Jin; Juelsrud, Ragnar Enger - 2020
This paper investigates how balance sheet opacity affects banks' risk-taking behavior. We measure bank balance sheet opacity according to two metrics: the ratio of available-for-sale (AFS) securities and the ratio of off-balance sheet items. We show that balance sheet opacity is positively...
Preview
Preview
Persistent link: https://www.econbiz.de/10012417525
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Bank earnings management and performance reporting of comprehensive income
Cao, Yiting - In: Journal of accounting and public policy 41 (2022) 5, pp. 1-22
Persistent link: https://www.econbiz.de/10013429269
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Opacity and risk-taking : evidence from Norway
Cao, Jin; Juelsrud, Ragnar Enger - In: Journal of banking & finance 134 (2022), pp. 1-17
Persistent link: https://www.econbiz.de/10013400185
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Do investors pay sufficient attention to banks' unrealized gains and losses on available-for-sale securities?
Boulland, Romain; Lobo, Gerald J.; Paugam, Luc - 2019
Unrealized gains and losses on available-for-sale securities (AFSGL) are included in Other Comprehensive Income (OCI …
Persistent link: https://www.econbiz.de/10012250087
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Do investors pay sufficient attention to banks' unrealized gains and losses on available-for-sale securities?
Boulland, Romain; Lobo, Gerald J.; Paugam, Luc - In: The European accounting review 28 (2019) 5, pp. 819-848
Persistent link: https://www.econbiz.de/10012195460
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Mixing fair-value and historical-cost accounting : predictable other-comprehensive-income and mispricing of bank stocks
Easton, Peter D.; Zhang, Xiao-Jun - In: Review of accounting studies 22 (2017) 4, pp. 1732-1760
Persistent link: https://www.econbiz.de/10011781484
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