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Mark-to-Market Accounting and Information Asymmetry in Banks

Ball, Ray - 2012

We examine the relation between mark-to-market (MTM) accounting for securities and information asymmetry among bank investors. Relative to historical cost, MTM incorporates more timely information in financial statements. The primary effect of more timely disclosure most likely is to reduce...

Persistent link: https://www.econbiz.de/10013113745

Inflation, earnings forecasts, and post-earnings announcement drift

Basu, Sudipta; Markov, Stanimir; Shivakumar, Lakshmanan - In: Review of accounting studies 15 (2010) 2, pp. 403-440

Persistent link: https://www.econbiz.de/10003993366

Agency-based demand for conservatism : evidence from state adoption of antitakeover laws

Jayaraman, Sudarshan; Shivakumar, Lakshmanan - In: Review of accounting studies 18 (2013) 1, pp. 95-134

Persistent link: https://www.econbiz.de/10009745119

A review of the IFRS adoption literature

George, Emmanuel T. de; Li, Xi; Shivakumar, Lakshmanan - In: Review of accounting studies 21 (2016) 3, pp. 898-1004

Persistent link: https://www.econbiz.de/10011538509

The debt market relevance of management earnings forecasts : evidence from before and during the credit crisis

Shivakumar, Lakshmanan; Urcan, Oktay; Vasvari, Florin P.; … - In: Review of accounting studies 16 (2011) 3, pp. 464-486

Persistent link: https://www.econbiz.de/10009300545

Target’s earnings quality and bidders’ takeover decisions

Raman, Kartik; Shivakumar, Lakshmanan; Tamayo, Ane - In: Review of accounting studies 18 (2013) 4, pp. 1050-1087

Persistent link: https://www.econbiz.de/10010234291

Inflation, earnings forecasts, and post-earnings announcement drift

Basu, Sudipta; Markov, Stanimir; Shivakumar, Lakshmanan - In: Review of accounting studies 15 (2010) 2, pp. 403-441

Persistent link: https://www.econbiz.de/10008420217

Agency-based demand for conservatism: evidence from state adoption of antitakeover laws

Jayaraman, Sudarshan; Shivakumar, Lakshmanan - In: Review of accounting studies 18 (2013) 1, pp. 95-134

Persistent link: https://www.econbiz.de/10010088909

The debt market relevance of management earnings forecasts: evidence from before and during the credit crisis

Shivakumar, Lakshmanan; Urcan, Oktay; Vasvari, Florin P.; … - In: Review of accounting studies 16 (2011) 3, pp. 464-487

Persistent link: https://www.econbiz.de/10009256445