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The impact of fair value measurement for bank assets on information asymmetry and the moderating effect of own credit risk gains and losses
Fontes, Joana C.; Panaretou, Argyro; Peasnell, Ken V. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 127-147
Persistent link: https://www.econbiz.de/10011966792
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Enhanced disclosure of credit derivatives, information asymmetry and credit risk
Zhao, Qiuhong - In: Journal of business finance & accounting : JBFA 49 (2022) 5/6, pp. 717-751
Persistent link: https://www.econbiz.de/10013348071
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Information asymmetry and voluntary SFAS 157 fair value disclosures by bank holding companies during the 2007 financial crisis
Weiss, Renee; Shon, John - In: Accounting perspectives : a journal of The Canadian … 16 (2017) 3, pp. 169-203
Persistent link: https://www.econbiz.de/10011779247
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Bank capital structure and financial innovation : antagonists or two sides of the same coin?
Sasso, Lorenzo - In: Journal of financial regulation 2 (2016) 2, pp. 225-263
Persistent link: https://www.econbiz.de/10011731784
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Accounting for financial stability : bank disclosure and loss recognition in the financial crisis
Bischof, Jannis; Laux, Christian; Leuz, Christian - In: Journal of financial economics 141 (2021) 3, pp. 1188-1217
Persistent link: https://www.econbiz.de/10012873195
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Do measurement-related fair value disclosures affect information asymmetry?
Vergauwe, Skrålan; Gaeremynck, Ann - In: Accounting and business research 49 (2019) 1, pp. 68-94
Persistent link: https://www.econbiz.de/10012017740
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Implementation costs of IFRS 9 for non-financial firms : evidence from China
Fang, Xingtong; Guo, Yuanyuan; Mei, Beilei; Ye, Jianfang - In: Accounting and finance 62 (2022) 2, pp. 2781-2805
Persistent link: https://www.econbiz.de/10013325743
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Banks' financial reporting and financial system stability
Acharya, Viral V.; Ryan, Stephen G. - In: Journal of accounting research 54 (2016) 2, pp. 277-340
Persistent link: https://www.econbiz.de/10011499999
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Fair value exposure, auditor specialization, and banks' discretionary use of the loan loss provision
Bratten, Brian; Causholli, Monika; Myers, Linda A. - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 318-348
Persistent link: https://www.econbiz.de/10012170116
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The effects of SFAS 157 disclosures on investment decisions
Iselin, Michael; Nicoletti, Allison - In: Journal of accounting & economics 63 (2017) 2/3, pp. 404-427
Persistent link: https://www.econbiz.de/10011730327