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The impact of SFAS 157 on fair value accounting and future bank performance

Ehalaiye, Dimu; Tippett, Mark; van Zijl, Tony - In: International Journal of Accounting & Information Management 28 (2020) 4, pp. 739-757

Purpose: The purpose of this paper is to investigate whether levels-classified fair values of US banks based on SFAS 157: Fair Value Measurements, as recognised in the quarterly financial statements of the banks over the period from 2008 until 2015, have predictive value in relation to the...

Persistent link: https://www.econbiz.de/10012275754

Non-linear equity valuation

Ataullah, Ali; Rhys, Huw; Tippett, Mark - In: Accounting and business research : a research quarterly … 39 (2009) 1, pp. 57-73

Persistent link: https://www.econbiz.de/10003820525

IAS 29 and the cost of holding money under hyperinflationary conditions

Higson, Andrew; Shinozawa, Yoshikatsu; Tippett, Mark - In: Accounting and business research : a research quarterly … 37 (2007) 2, pp. 97-121

Persistent link: https://www.econbiz.de/10003487813

Cost efficiency of the Chinese banking sector: A comparison of stochastic frontier analysis and data envelopment analysis

Dong, Yizhe; Hamilton, Robert; Tippett, Mark - In: Economic Modelling 36 (2014) C, pp. 298-308

This paper investigates the consistency of efficiency scores obtained from the stochastic frontier analysis and data envelopment analysis methods. We estimate cost efficiency and economies of scale based on an unbalanced panel data set of Chinese banks over the period 1994 to 2007. The results...

Persistent link: https://www.econbiz.de/10010729840

Linear information dynamics, aggregation, dividends and 'dirty surplus' accounting

Ashton, David; Cooke, Terry; Tippett, Mark; Wang, Pengguo - In: Accounting and business research : a research quarterly … 34 (2004) 4, pp. 277-300

Persistent link: https://www.econbiz.de/10006164386

The Estimation of Monetary Gains and Losses in Diverse International Economic Environments

Hall, Thomas W.; Shriver, Keith A.; Tippett, Mark - In: Accounting and business research : a research quarterly … 26 (1996) 2, pp. 91-106

Persistent link: https://www.econbiz.de/10006208831

A Landmark in Accounting Theory: The Work of Gabriel A. D. Preinreich

Brief, Richard P.; Tippett, Mark - In: Accounting and business research : a research quarterly … 26 (1996) 4, pp. 361-362

Persistent link: https://www.econbiz.de/10006210782

An Empirical Evaluation of an Induced Theory of Financial Ratios

Tippett, Mark; Whittington, Geoffrey - In: Accounting and business research : a research quarterly … 25 (1995) 99, pp. 208-218

Persistent link: https://www.econbiz.de/10006214256

Economic and Accounting (Book) Rates of Return: Application of a Statistical Model

Butler, David; Holland, Kevin; Tippett, Mark - In: Accounting and business research : a research quarterly … 24 (1994) 96, pp. 303-318

Persistent link: https://www.econbiz.de/10006218690

On the 'Steady State' Properties of Financial Ratios

Rhys, Huw; Tippett, Mark - In: Accounting and business research : a research quarterly … 23 (1993) 92, pp. 500-510

Persistent link: https://www.econbiz.de/10006224281