fair value gains and losses (FVGL) for US commercial bank holding companies (banks). I find that banks with strong …

markets. We expect these bank holding companies were among the companies that the Division of Corporate Finance targeted. We …

informativeness of loan loss provisions for future loan defaults and bank stock returns …

referring to fair value) that has been already introduced for financial instruments by IFRS 7, Financial Instruments: Diclosure … value hierarchy in line with SFAS 157 and IFRS 7 recommendations. Research questions can be summarized as follows: (i) does …

asymmetries between the bank and investors.Our results support the overall hypothesis that own credit disclosure is a function of …This research paper studies the quality of own credit (OC) risk disclosures in European banks by analyzing their annual …) richness of the information provided, it is found out that disclosure in annual reports about own credit risk tends to be low …

alleged by the critics; they point out that most bank assets are not fair valued, and the assets that are fair valued likely …

fair value accounting provide less relevant information for bank valuation than financial statements under current GAAP …