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Fair value accounting for financial instruments : does it improve the association between bank leverage and credit risk?

Blankespoor, Elizabeth; Linsmeier, Thomas J.; Petroni, … - In: The accounting review : a publication of the American … 88 (2013) 4, pp. 1143-1177

Persistent link: https://www.econbiz.de/10009785606

Accounting valuation models under international financial reporting standards : evidence from some European listed companies

Kouki, Ahmed - In: International journal of managerial and financial accounting 7 (2015) 1, pp. 82-101

Persistent link: https://www.econbiz.de/10011524206

Fair value accounting and debt contracting : evidence from adoption of SFAS 159

Demerjian, Peter R.; Donovan, John; Larson, Chad R. - In: Journal of accounting research 54 (2016) 4, pp. 1041-1076

Persistent link: https://www.econbiz.de/10011557667

Role of accountants and fair value accounting leading towards the global financial crisis

Masood, Omar; Bellalah, Mondher - In: International journal of business 19 (2014) 3, pp. 237-254

Persistent link: https://www.econbiz.de/10010402091

The market pricing of other-than-temporary impairments

Badertscher, Brad A.; Burks, Jeffrey J.; Easton, Peter D. - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 811-838

Persistent link: https://www.econbiz.de/10010408026

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 investigate the economic consequences of the implementation of a particular aspect of Basel III in the U.S. Specifically, the Basel III proposal and the corresponding U.S. rule (hereafter referred to as the removal of the AOCI filter) to make the inclusion of unrealized fair value gains and...