-
1
-
-
0001497462
-
Relative measurement errors among alternative pension asset and liability measures
-
Barth, M., 1991. Relative measurement errors among alternative pension asset and liability measures. The Accounting Review 66 (3), 433-463.
-
(1991)
The Accounting Review
, vol.66
, Issue.3
, pp. 433-463
-
-
Barth, M.1
-
2
-
-
0003179403
-
Fair value accounting: Evidence from investment securities and market valuation
-
Barth, M., 1994. Fair value accounting: evidence from investment securities and market valuation. The Accounting Review 69 (1), 1-25.
-
(1994)
The Accounting Review
, vol.69
, Issue.1
, pp. 1-25
-
-
Barth, M.1
-
3
-
-
0001936299
-
Valuation based accounting research: Implications for financial reporting and opportunities for future research
-
Barth, M., 2000. Valuation based accounting research: Implications for financial reporting and opportunities for future research. Accounting and Finance 40, 7-31.
-
(2000)
Accounting and Finance
, vol.40
, pp. 7-31
-
-
Barth, M.1
-
4
-
-
0030269192
-
Value-relevance of banks' fair value disclosures under SFAS No. 107
-
Barth, M., Beaver, W., Landsman, W., 1996. Value-relevance of banks' fair value disclosures under SFAS No. 107. The Accounting Review 71 (4), 513-537.
-
(1996)
The Accounting Review
, vol.71
, Issue.4
, pp. 513-537
-
-
Barth, M.1
Beaver, W.2
Landsman, W.3
-
5
-
-
0002604906
-
The relevance of value relevance literature for financial accounting standard setting
-
Barth, M., Beaver, W., Landsman, W., 2001. The relevance of value relevance literature for financial accounting standard setting. Journal of Accounting and Economics 31 (1-3), 77-104.
-
(2001)
Journal of Accounting and Economics
, vol.31
, Issue.1-3
, pp. 77-104
-
-
Barth, M.1
Beaver, W.2
Landsman, W.3
-
6
-
-
0000009657
-
Financial reporting, supplemental disclosures, and bank share prices
-
Beaver, W., Eger, C., Ryan, S., Wolfson, M., 1989. Financial reporting, supplemental disclosures, and bank share prices. Journal of Accounting Research 27 (2), 157-178.
-
(1989)
Journal of Accounting Research
, vol.27
, Issue.2
, pp. 157-178
-
-
Beaver, W.1
Eger, C.2
Ryan, S.3
Wolfson, M.4
-
7
-
-
84984253890
-
Relative versus incremental information content
-
Biddle, G., Seow, G., Siegel, A., 1995. Relative versus incremental information content. Contemporary Accounting Research 12 (1), 1-23.
-
(1995)
Contemporary Accounting Research
, vol.12
, Issue.1
, pp. 1-23
-
-
Biddle, G.1
Seow, G.2
Siegel, A.3
-
8
-
-
0001837476
-
2 in accounting research: Measuring changes in value relevance over the last four decades
-
2 in accounting research: measuring changes in value relevance over the last four decades. Journal of Accounting and Economics 28 (2), 83-115.
-
(1999)
Journal of Accounting and Economics
, vol.28
, Issue.2
, pp. 83-115
-
-
Brown, S.1
Lo, K.2
Lys, T.3
-
9
-
-
2142720242
-
Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC
-
Dechow, P., Sloan, R., Sweeney, A., 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (1), 1-47.
-
(1996)
Contemporary Accounting Research
, vol.13
, Issue.1
, pp. 1-47
-
-
Dechow, P.1
Sloan, R.2
Sweeney, A.3
-
10
-
-
0030211017
-
Fair value disclosures by BHCs
-
Eccher, E., Ramesh, K., Thiagarajan, R., 1996. Fair value disclosures by BHCs. Journal of Accounting and Economics 22 (1-3), 79-117.
-
(1996)
Journal of Accounting and Economics
, vol.22
, Issue.1-3
, pp. 79-117
-
-
Eccher, E.1
Ramesh, K.2
Thiagarajan, R.3
-
11
-
-
0013066312
-
-
Federal Reserve Board, 12 CFR Ch. 2 part 225 (Appendix A)
-
Federal Reserve Board, 1998. 12 CFR Ch. 2 part 225 (Appendix A).
-
(1998)
-
-
-
12
-
-
0013116617
-
-
Financial Accounting Standards Board (FASB), Statement of Financial Accounting Standards (SFAS) No. 107, Disclosure about Fair Value of Financial Instruments Norwalk, CT: FASB
-
Financial Accounting Standards Board (FASB), 1991. Statement of Financial Accounting Standards (SFAS) No. 107, Disclosure about Fair Value of Financial Instruments. Norwalk, CT: FASB.
-
(1991)
-
-
-
13
-
-
0013067079
-
-
Financial Accounting Standards Board (FASB), Statement of Financial Accounting Standards (SFAS) No. 115, Accounting for Certain Investments in Debt and Equity Securities Norwalk, CT: FASB
-
Financial Accounting Standards Board (FASB), 1993. Statement of Financial Accounting Standards (SFAS) No. 115, Accounting for Certain Investments in Debt and Equity Securities. Norwalk, CT: FASB.
-
(1993)
-
-
-
14
-
-
0013113055
-
-
Financial Accounting Standards Board (FASB), Statement of Financial Accounting Standards (SFAS) No. 133, Accounting for Derivative Instruments and Hedging Activities Norwalk, CT: FASB
-
Financial Accounting Standards Board (FASB), 1998. Statement of Financial Accounting Standards (SFAS) No. 133, Accounting for Derivative Instruments and Hedging Activities. Norwalk, CT: FASB.
-
(1998)
-
-
-
15
-
-
0013118368
-
-
Financial Accounting Standards Board (FASB), Status Report 211B Norwalk, CT: FASB
-
Financial Accounting Standards Board (FASB), 2000. Status Report 211B. Norwalk, CT: FASB.
-
(2000)
-
-
-
16
-
-
0013159009
-
-
Financial Accounting Standards Board (FASB), Status Report 219B Norwalk, CT: FASB
-
Financial Accounting Standards Board (FASB), 2001. Status Report 219B. Norwalk, CT: FASB.
-
(2001)
-
-
-
17
-
-
0002604908
-
The relevance of the value-relevance literature for financial accounting standard setting
-
Holthausen, R., Watts, R., 2001. The relevance of the value-relevance literature for financial accounting standard setting. Journal of Accounting and Economics 31 (1-3), 3-75.
-
(2001)
Journal of Accounting and Economics
, vol.31
, Issue.1-3
, pp. 3-75
-
-
Holthausen, R.1
Watts, R.2
-
18
-
-
0001643326
-
A note on interpreting incremental information content
-
Jennings, R., 1990. A note on interpreting incremental information content. The Accounting Review 65 (4), 925-932.
-
(1990)
The Accounting Review
, vol.65
, Issue.4
, pp. 925-932
-
-
Jennings, R.1
-
19
-
-
0030305317
-
Corporate disclosure policy and analyst behavior
-
Lang, M., Lundholm, R., 1996. Corporate disclosure policy and analyst behavior. The Accounting Review 71 (4), 467-492.
-
(1996)
The Accounting Review
, vol.71
, Issue.4
, pp. 467-492
-
-
Lang, M.1
Lundholm, R.2
-
20
-
-
0030306590
-
Fair value accounting for commercial banks: An empirical analysis of SFAS No. 107
-
Nelson, K., 1996. Fair value accounting for commercial banks: an empirical analysis of SFAS No. 107. The Accounting Review 71 (2), 161-182.
-
(1996)
The Accounting Review
, vol.71
, Issue.2
, pp. 161-182
-
-
Nelson, K.1
-
21
-
-
0004149270
-
Applied Linear Statistical Models
-
Irwin, Chicago, IL
-
Neter, J., Wasserman, W., Kutner, M., 1985. Applied Linear Statistical Models. Irwin, Chicago, IL.
-
(1985)
-
-
Neter, J.1
Wasserman, W.2
Kutner, M.3
-
22
-
-
84990370138
-
Fair value disclosures for investment securities and bank equity: Evidence from SFAS No. 115
-
Park, M., Park, T., Ro, B., 1999. Fair value disclosures for investment securities and bank equity: evidence from SFAS No. 115. Journal of Accounting, Auditing, and Finance 14 (3), 347-370.
-
(1999)
Journal of Accounting, Auditing, and Finance
, vol.14
, Issue.3
, pp. 347-370
-
-
Park, M.1
Park, T.2
Ro, B.3
-
23
-
-
0001699966
-
Fair values of equity and debt securities and share prices of property-liability insurers
-
Petroni, K., Wahlen, J., 1995. Fair values of equity and debt securities and share prices of property-liability insurers. Journal of Risk and Insurance 62 (4), 719-737.
-
(1995)
Journal of Risk and Insurance
, vol.62
, Issue.4
, pp. 719-737
-
-
Petroni, K.1
Wahlen, J.2
-
24
-
-
84990379149
-
Discussion: Fair value disclosures for investment securities and bank equity: Evidence from SFAS No. 115
-
Ryan, S., 1999. Discussion: Fair value disclosures for investment securities and bank equity: evidence from SFAS No. 115. Journal of Accounting, Auditing, and Finance 14 (1), 371-377.
-
(1999)
Journal of Accounting, Auditing, and Finance
, vol.14
, Issue.1
, pp. 371-377
-
-
Ryan, S.1
-
25
-
-
84990394387
-
Financial instruments fair values and nonfinancial firms
-
Simko, P., 1999. Financial instruments fair values and nonfinancial firms. Journal of Accounting, Auditing, and Finance 14 (1), 247-274.
-
(1999)
Journal of Accounting, Auditing, and Finance
, vol.14
, Issue.1
, pp. 247-274
-
-
Simko, P.1
-
26
-
-
0002453726
-
The impact of SEC mandated segment data on price variability and divergence of beliefs
-
Swaminathan, S., 1991. The impact of SEC mandated segment data on price variability and divergence of beliefs. The Accounting Review 66 (1), 23-41.
-
(1991)
The Accounting Review
, vol.66
, Issue.1
, pp. 23-41
-
-
Swaminathan, S.1
-
27
-
-
0000646447
-
Likelihood ratios tests for model selection and non-nested hypotheses
-
Vuong, Q., 1989. Likelihood ratios tests for model selection and non-nested hypotheses. Econometrica 57 (2), 307-333.
-
(1989)
Econometrica
, vol.57
, Issue.2
, pp. 307-333
-
-
Vuong, Q.1
-
28
-
-
0013113816
-
Financial assets and liabilities-fair value or historical cost
-
Willis, D., 1998. Financial assets and liabilities-fair value or historical cost. In FASB Status Report 188. pp. 5-10.
-
(1998)
FASB Status Report
, vol.188
, pp. 5-10
-
-
Willis, D.1
|