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Value-relevance of banks' fair value disclosures under SFAS no. 107

Barth, Mary E.; Beaver, William H.; Landsman, Wayne R. - Federal Reserve Bank of Chicago - 1997

Persistent link: https://www.econbiz.de/10010724283

The relevance of the value relevance literature for financial accounting standard setting: another view

Barth, Mary E.; Beaver, William H.; Landsman, Wayne R. - In: Journal of Accounting and Economics 31 (2001) 1-3, pp. 77-104

Persistent link: https://www.econbiz.de/10005492421

Relative valuation roles of equity book value and net income as a function of financial health

Barth, Mary E.; Beaver, William H.; Landsman, Wayne R. - In: Journal of Accounting and Economics 25 (1998) 1, pp. 1-34

Persistent link: https://www.econbiz.de/10005492502

The market valuation implications of net periodic pension cost components

Barth, Mary E.; Beaver, William H.; Landsman, Wayne R. - In: Journal of Accounting and Economics 15 (1992) 1, pp. 27-62

Persistent link: https://www.econbiz.de/10005492959

The incremental information content of replacement cost earnings

Beaver, William H.; Griffin, Paul A.; Landsman, Wayne R. - In: Journal of Accounting and Economics 4 (1982) 1, pp. 15-39

Persistent link: https://www.econbiz.de/10005492464

Note on the behavior of residual security returns for winner and loser portfolios

Beaver, William H.; Landsman, Wayne R. - In: Journal of Accounting and Economics 3 (1981) 3, pp. 233-241

Persistent link: https://www.econbiz.de/10005492647

Testing for incremental information content in the presence of collinearity : A comment

Beaver, William H.; Griffin, Paul A.; Landsman, Wayne R. - In: Journal of Accounting and Economics 6 (1984) 3, pp. 219-223

Persistent link: https://www.econbiz.de/10005492828

Relevance of Differences between Net Income based on IFRS and Domestic Standards for European Firms

Barth, Mary E.; Landsman, Wayne R.; Young, Danqing; … - In: Journal of Business Finance & Accounting 41 (2014) 3-4, pp. 297-327

Net income adjustments resulting from mandatory 2005 IFRS adoption in Europe are value relevant for financial and non-financial firms. Differences in relevance of the aggregate adjustment and adjustments related to several IFRS standards, for financial and non-financial firms and across country...

Persistent link: https://www.econbiz.de/10010946328

Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows

Barth, Mary E.; Landsman, Wayne R.; Wahlen, James M. - In: Journal of Banking & Finance 19 (1995) 3-4, pp. 577-605

Persistent link: https://www.econbiz.de/10005213712

International Accounting Standards and Accounting Quality

BARTH, MARY E.; LANDSMAN, WAYNE R.; LANG, MARK H. - In: Journal of Accounting Research 46 (2008) 3, pp. 467-498

<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>We examine whether application of International Accounting Standards (IAS) is associated with higher accounting quality. The application of IAS reflects combined effects of features of the financial reporting system, including standards, their interpretation, enforcement, and litigation....

Persistent link: https://www.econbiz.de/10005140111