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A framework for assessing comprehensive income risk exposure over varying time horizons

Cataldo, James M. - In: Review of quantitative finance and accounting 45 (2015) 4, pp. 819-844

Persistent link: https://www.econbiz.de/10011532218

A convenient scapegoat : fair value accounting by commercial banks during the financial crisis

Badertscher, Brad A.; Burks, Jeffrey J.; Easton, Peter D. - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 59-90

Persistent link: https://www.econbiz.de/10009506471

Fair value and financial instability : comparative study between Islamic and conventional banks

Gharbi, Leila; Halioui, Khamoussi - In: International journal of behavioural accounting and … 4 (2013) 3, pp. 221-244

Persistent link: https://www.econbiz.de/10010531332

Voluntary fair value disclosures by bank holding companies : the role of sec dear CFO letters

Weiss, Renee; Shon, John - In: Accounting & taxation : AT 7 (2015) 1, pp. 21-37

Persistent link: https://www.econbiz.de/10011289166

Earnings management and derivative hedging with fair valuation : evidence from the effects of FAS 133

Choe, Chong-mu; Mao, Connie X.; Upadhyay, Arun D. - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1437-1467

Persistent link: https://www.econbiz.de/10011337678

How do fair value measurements of financial instruments affect investments in banks?

Bergheim, Ralf; Ernstberger, Jürgen; Roos, Michael W. M. - 2014

nonprofessional investors to invest in a bank’s shares. Specifically, we assess how investors respond to variations in net income … lower investments in case of positive changes in income. Investment decreases most if negative valuation adjustments are …-based decreases in net income. For larger positive and negative adjustments the impact of valuation levels on investment turns out to …

Persistent link: https://www.econbiz.de/10010357828

Factors in managing actuarial assumptions for pension fair value : implications for IAS 19

Hsu, Audrey Wen-hsin; Wu, Chung-fern; Lin, Jui-chia - In: Review of Pacific Basin financial markets and policies 16 (2013) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10010233399

Bischof, Jannis; Daske, Holger; Sextroh, Christoph - In: Journal of business finance & accounting : JBFA 41 (2014) 3/4, pp. 363-400

Persistent link: https://www.econbiz.de/10010378412

Performance measurment : an investor's perspective

Lee, Charles M. C. - In: Accounting and business research : a research quarterly … 44 (2014) 4, pp. 383-406

Persistent link: https://www.econbiz.de/10010385800

Fair value accounting's role in the recent financial crisis

LaCalamito, Thomas - In: International journal of economics and accounting : IJEA 4 (2013) 3, pp. 271-281

Persistent link: https://www.econbiz.de/10010205055

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