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Informational efficiency and the information content of earnings during the market crash of October 1987
Bowen, Robert M. - In: Journal of accounting & economics 11 (1989) 2, pp. 225-254
Persistent link: https://www.econbiz.de/10001083420
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Market reactions to policy deliberations on fair value accounting and impairment rules during the financial crisis of 2008 - 2009
Bowen, Robert M.; Khan, Urooj - In: Journal of accounting and public policy 33 (2014) 3, pp. 233-259
Persistent link: https://www.econbiz.de/10010401572
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Market Reactions to Policy Deliberations on Fair Value Accounting and Impairment Rules During the Financial Crisis of 2008-2009
Bowen, Robert M. - 2013
Fair value accounting (FVA) has been blamed for amplifying the financial crisis of 2008-2009. We investigate investor and creditor reactions to policymaker deliberations, recommendations and decisions about FVA and impairment rules in the banking industry. If FVA was a key contributor to the...
Persistent link: https://www.econbiz.de/10013075922