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Fair value exposure, auditor specialization, and banks' discretionary use of the loan loss provision

Bratten, Brian; Causholli, Monika; Myers, Linda A. - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 318-348

Persistent link: https://www.econbiz.de/10012170116

Fair value accounting and earnings persistence : evidence from international banks

Yao, Daifei; Percy, Majella; Stewart, Jenny; Hu, Fang - In: Journal of international accounting research 17 (2018) 1, pp. 47-68

Persistent link: https://www.econbiz.de/10011913486

Do US commercial banks use FAS 157 to manage earnings?

Chong, Gin; Huang, Henry; Zhang, Yi - In: International journal of accounting and information … 20 (2012) 1, pp. 78-93

Persistent link: https://www.econbiz.de/10009515849

Do US Commercial Banks Use FAS 157 to Manage Earnings?

Chong, H. Gin - 2020

higher level of Level 3 input. Findings: Out of 329 quarterly bank observations, we find large banks and poor performing …, banking sector and policy decision makers.Originality/value: This is the first paper providing evidence that banks use fair …

Persistent link: https://www.econbiz.de/10012829154

The association between fair value measurements and banks' discretionary accounting choices

Xu, Xiaolu - In: Advances in accounting : a research annual 44 (2019), pp. 108-120

Persistent link: https://www.econbiz.de/10012064337

Accounting policy choice during the financial crisis : evidence from adoption of the fair value option

Chang, Yao-Lin; Liu, Chi-chun; Ryan, Stephen G. - In: Journal of accounting, auditing & finance : JAAF 36 (2021) 1, pp. 108-141

Persistent link: https://www.econbiz.de/10012426464

The importance of accounting and fair value measurements in IFRS 9 in achieving the quality of accounting information disclosed in private banks

Alaraji, Fedaa Abd Almajid Sabbar; Al-Dulaimi, Zaid … - In: The MENA journal of business case studies : MENA 2018 (2018), pp. 1-12

Persistent link: https://www.econbiz.de/10012065065

Corporate governance, legal systems and value relevance of fair value estimates : empirical evidence from the EU banking sector

Mechelli, Alessandro; Cimini, Riccardo - In: Spanish journal of finance & accounting : the official … 48 (2019) 2, pp. 203-223

Persistent link: https://www.econbiz.de/10012176427

The impact of ESG scores on the value relevance of fair value hierarchy of financial instruments : evidence from European Banks

Di Martino, G.; Miglietta, F.; Potì, V. - In: Research in international business and finance 71 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10015062566

Bank response to SEC disclosure guidance issued during the 2007 - 2008 US financial crisis

Hughes, Susan B.; Wood, Amy L.; Hodgdon, Christopher - In: Research in accounting regulation 23 (2011) 2, pp. 149-159

Persistent link: https://www.econbiz.de/10009500353

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