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"Taking diversity into account" : real effects of accounting measurement on asset allocation
LeQuang, Gaëtan - 2018
Persistent link: https://www.econbiz.de/10012240505
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Investment and contagion tradeoffs between fair value and historical cost accounting
Acharya, Viral V.; Mukherjee, Saptarshi; Sundaram, … - 2021
Persistent link: https://www.econbiz.de/10013188619
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The economic consequences of including fair value adjustments to shareholders' equity in regulatory capital calculations
Chircop, Justin; Novotny-Farkas, Zoltán - 2014 - First draft: April 10, 2014, This draft: September 18, 2014
, we believe our results speak to the ex ante effects of fair value accounting on banks' risk taking behavior. …
Persistent link: https://www.econbiz.de/10010429138
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How do fair value measurements of financial instruments affect investments in banks?
Bergheim, Ralf; Ernstberger, Jürgen; Roos, Michael W. M. - 2014
be limited. Our results do not provide evidence that Fair Value Accounting per se induces pro-cyclical investment …
Persistent link: https://www.econbiz.de/10010357828
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Using fair value earnings to assess firm value
Barth, Mary E.; Landsman, Wayne R. - 2018
Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A … helpful in making their economic decisions. A criticism of fair value accounting is the contention that fair value earnings …
Persistent link: https://www.econbiz.de/10011976309
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Are Level 3 fair values reflected in firm value? : evidence from European banks
Kisseleva, Katja; Lorenz, Daniela - 2016
-year observations from European banks reporting under IFRS, in contrast to previous research conducted in the US, we find no overall …
Persistent link: https://www.econbiz.de/10011518745
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Fair value accounting and the cost of debt
Magnan, Michel; Wang, Haiping; Shi, Yaqi - 2016
Persistent link: https://www.econbiz.de/10011492041
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Value relevance of the fair value hierarchy of IFRS 7 in Europe : how reliable are mark-to-model fair values?
Bosch, Patrick - 2012
Persistent link: https://www.econbiz.de/10010223173
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Implications for GAAP from an analysis of positive research in accounting
Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - 2010 - Rev.
. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP …
Persistent link: https://www.econbiz.de/10003940201
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Institution-specific value
Peasnell, Ken V. - 2006
Persistent link: https://www.econbiz.de/10003376648