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Market Pricing of Banks’ Fair Value Assets Reported under SFAS 157 since the 2008 Financial Crisis

Goh, Beng Wee - 2014

We investigate how investors price the fair value estimates of assets as required by Statement of Financial Accounting Standards No. 157 (SFAS 157) since the financial crisis in 2008. We observe that Level 3 fair value estimates are typically priced lower than Level 1 and Level 2 fair value...

Persistent link: https://www.econbiz.de/10013054493

Fair Value Accounting : Villain or Innocent Victim - Exploring the Links Between Fair Value Accounting, Bank Regulatory Capital and the Recent Financial Crisis

Shaffer, Sanders - 2010

There is a popular belief that the confluence of bank capital rules and fair value accounting helped trigger the recent … investments which further depressed prices. This ultimately led to bank instability and the credit effects that reached a peak … may have been other more significant factors putting stress on bank regulatory capital …

Persistent link: https://www.econbiz.de/10013148531

Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis

Adwan, Sami; Alhaj-Ismail, Alaa; Girardone, Claudia - In: Journal of international accounting auditing & taxation 39 (2020), pp. 1-12

Persistent link: https://www.econbiz.de/10012299732

The predictive value of bank fair values

Ehalaiye, Dimu; Tippett, Mark; Van Zijl, Tony - In: Pacific-Basin finance journal 41 (2017), pp. 111-127

Persistent link: https://www.econbiz.de/10011800503

Fair Value Accounting and Financial Stability

Plantin, Guillaume; Sapra, Haresh; Shin, Hyun Song - 2010

Accounting is sometimes seen just as a veil leaving the economic fundamentals unaffected. Indeed, in the context of completely frictionless markets, where assets trade in fully liquid markets and there are no problems of perverse incentives, accounting would be irrelevant since reliable market...

Persistent link: https://www.econbiz.de/10014047172