-
1
-
-
0001725911
-
Revaluations of fixed assets and future firm performance: Evidence from the UK
-
Aboody, D., M. E. Barth, and R. Kasznik. 1999. Revaluations of fixed assets and future firm performance: Evidence from the UK. Journal of Accounting and Economics 26 (1-3): 149-78.
-
(1999)
Journal of Accounting and Economics
, vol.26
, Issue.1-3
, pp. 149-178
-
-
Aboody, D.1
Barth, M.E.2
Kasznik, R.3
-
2
-
-
0000061346
-
Stock market valuation gains and losses on commercial bank investment securities: An empirical analysis
-
Ahmed, A., and C. Takeda. 1995. Stock market valuation gains and losses on commercial bank investment securities: An empirical analysis. Journal of Accounting and Economics 20 (2): 207-36.
-
(1995)
Journal of Accounting and Economics
, vol.20
, Issue.2
, pp. 207-236
-
-
Ahmed, A.1
Takeda, C.2
-
3
-
-
0003179403
-
Fair value accounting: Evidence from investment securities and the market valuation of banks
-
Barth, M. 1994. Fair value accounting: Evidence from investment securities and the market valuation of banks. The Accounting Review 69 (1): 1-25.
-
(1994)
The Accounting Review
, vol.69
, Issue.1
, pp. 1-25
-
-
Barth, M.1
-
4
-
-
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 (1): 7-31.
-
(2000)
Accounting and Finance
, vol.40
, Issue.1
, pp. 7-31
-
-
Barth, M.1
-
5
-
-
33751567865
-
Including estimates of the future in today's financial statements
-
Barth, M. 2006. Including estimates of the future in today's financial statements. Accounting Horizons 20 (3): 271-85.
-
(2006)
Accounting Horizons
, vol.20
, Issue.3
, pp. 271-285
-
-
Barth, M.1
-
7
-
-
0347387171
-
Discussion of an investigation of revaluations of tangible long-lived assets
-
Bernard, V.L. 1993. Discussion of an investigation of revaluations of tangible long-lived assets. Journal of Accounting Research 31. (Supplement): 39-45.
-
(1993)
Journal of Accounting Research
, vol.31
, Issue.SUPPL.
, pp. 39-45
-
-
Bernard, V.L.1
-
8
-
-
84896405841
-
-
The subject matter of financial reporting: The conflict between cash conversion cycles and fair value in the measurement of income. Occasional Paper, Center for Excellence in Accounting and Security Analysis. Columbia University.
-
Bezold, A. 2009. The subject matter of financial reporting: The conflict between cash conversion cycles and fair value in the measurement of income. Occasional Paper, Center for Excellence in Accounting and Security Analysis. Columbia University.
-
(2009)
-
-
Bezold, A.1
-
9
-
-
84896389008
-
-
The fair value of cash flow hedges, future profitability and stock returns. Contemporary Accounting Research (forthcoming). Available at SSRN:.
-
Campbell, J. L. 2012. The fair value of cash flow hedges, future profitability and stock returns. Contemporary Accounting Research (forthcoming). Available at SSRN: http://ssrn.com/abstract=1441684.
-
(2012)
-
-
Campbell, J.L.1
-
10
-
-
84896390089
-
-
Predicting credit losses: Loan fair values versus historical costs. The Accounting Review (forthcoming). Available at SSRN:.
-
Cantrell, B., J. McInnis, and C. Yust. 2011. Predicting credit losses: Loan fair values versus historical costs. The Accounting Review (forthcoming). Available at SSRN: http://ssrn.com/abstract=1807081.
-
(2011)
-
-
Cantrell, B.1
McInnis, J.2
Yust, C.3
-
11
-
-
84896392026
-
-
Fair value's affect on accounting's ability to predict future cash flows: a glance back and a look at the potential impact of reaching the goal (September 14). Available at SSRN:
-
Chen, K., G. Sommers, and G. Taylor. 2006. Fair value's affect on accounting's ability to predict future cash flows: a glance back and a look at the potential impact of reaching the goal (September 14). Available at SSRN:http://ssrn.com/abstract=930702.
-
(2006)
-
-
Chen, K.1
Sommers, G.2
Taylor, G.3
-
13
-
-
59049095507
-
Matching and the changing properties of accounting earnings over the last 40 years
-
Dichev, I., and V. W. Tang. 2008. Matching and the changing properties of accounting earnings over the last 40 years. The Accounting Review 83 (6): 1425-60.
-
(2008)
The Accounting Review
, vol.83
, Issue.6
, pp. 1425-1460
-
-
Dichev, I.1
Tang, V.W.2
-
14
-
-
84896403271
-
-
Preserving amortized costs within a fair-value-accounting framework: Reclassification of gains and losses on available-for-sale securities upon realization. Available at SSRN:.
-
Dong, M., S. Ryan, and X. Zhang. 2010. Preserving amortized costs within a fair-value-accounting framework: Reclassification of gains and losses on available-for-sale securities upon realization. Available at SSRN: http://ssrn.com/abstract=1748626.
-
(2010)
-
-
Dong, M.1
Ryan, S.2
Zhang, X.3
-
15
-
-
84896395840
-
-
Federal Deposit Insurance Corporation. Uniform Bank Performance Report. Available at.
-
Federal Deposit Insurance Corporation. 2011. Uniform Bank Performance Report. Available at www.fdic.gov.
-
(2011)
-
-
-
16
-
-
21844507903
-
The ability of earnings to predict future earnings and cash flow
-
Finger, C.A. 1994. The ability of earnings to predict future earnings and cash flow. Journal of Accounting Research 32 (2): 210-23.
-
(1994)
Journal of Accounting Research
, vol.32
, Issue.2
, pp. 210-223
-
-
Finger, C.A.1
-
17
-
-
84896400983
-
-
Financial Accounting Standards Board. Disclosures about fair value of financial instruments. Statement of Financial Accounting Standard No. 107. Norwalk, CT: FASB.
-
Financial Accounting Standards Board. 1991. Disclosures about fair value of financial instruments. Statement of Financial Accounting Standard No. 107. Norwalk, CT: FASB.
-
(1991)
-
-
-
18
-
-
84896395844
-
-
Financial Accounting Standards Board. Fair value measurements. Statement of Financial Accounting Standard No. 157. Norwalk, CT: FASB.
-
Financial Accounting Standards Board. 2006. Fair value measurements. Statement of Financial Accounting Standard No. 157. Norwalk, CT: FASB.
-
(2006)
-
-
-
19
-
-
84896394972
-
-
Financial Accounting Standards Board. Accounting for financial instruments and revisions to the accounting for derivative instruments and hedging activities-financial instruments (Topic 825), and Derivatives and Hedging (Topic 815), in Proposed Accounting Standards Update, File Reference No. 1810-100. Norwalk, CT: FASB.
-
Financial Accounting Standards Board. 2010a. Accounting for financial instruments and revisions to the accounting for derivative instruments and hedging activities-financial instruments (Topic 825), and Derivatives and Hedging (Topic 815), in Proposed Accounting Standards Update, File Reference No. 1810-100. Norwalk, CT: FASB.
-
(2010)
-
-
-
20
-
-
84896401824
-
-
Financial Accounting Standards Board. Chapter 1, The objective of general purpose financial reporting, and Chapter 3, Qualitative characteristics of useful financial information, in Statement of Financial Accounting Concepts No.8. Norwalk, CT: FASB.
-
Financial Accounting Standards Board. 2010b. Chapter 1, The objective of general purpose financial reporting, and Chapter 3, Qualitative characteristics of useful financial information, in Statement of Financial Accounting Concepts No.8. Norwalk, CT: FASB.
-
(2010)
-
-
-
21
-
-
8744235158
-
Costs of equity and earnings attributes
-
Francis, J., R. LaFond, P. M. Olsson, and K. Schipper. 2004. Costs of equity and earnings attributes. The Accounting Review 79 (4): 967-1010.
-
(2004)
The Accounting Review
, vol.79
, Issue.4
, pp. 967-1010
-
-
Francis, J.1
LaFond, R.2
Olsson, P.M.3
Schipper, K.4
-
22
-
-
84896404989
-
-
Bank profitability and bank size. Monthly Economic Review (January): 11-16. Federal Reserve Bank of Kansas City.
-
Gallick, E. 1976. Bank profitability and bank size. Monthly Economic Review (January): 11-16. Federal Reserve Bank of Kansas City.
-
(1976)
-
-
Gallick, E.1
-
23
-
-
77951774244
-
Correcting for cross-sectional and time-series dependence in accounting research
-
Gow, I., G. Ormazabal, and D. Taylor. 2010. Correcting for cross-sectional and time-series dependence in accounting research. The Accounting Review 85 (2): 483-512.
-
(2010)
The Accounting Review
, vol.85
, Issue.2
, pp. 483-512
-
-
Gow, I.1
Ormazabal, G.2
Taylor, D.3
-
24
-
-
0002604908
-
The relevance of the value-relevance literature for financial accounting standard setting
-
Holthausen, R., and R. Watts. 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
-
25
-
-
84857539058
-
-
International Accounting Standards Board. London: IFRS Foundation.
-
International Accounting Standards Board. 2010. The Conceptual Framework for Financial Reporting. London: IFRS Foundation.
-
(2010)
The Conceptual Framework for Financial Reporting
-
-
-
26
-
-
0002868686
-
The relation between stock returns and accounting earnings given alternative information
-
Lipe, R. C. 1990. The relation between stock returns and accounting earnings given alternative information. The Accounting Review 65 (1): 49-71.
-
(1990)
The Accounting Review
, vol.65
, Issue.1
, pp. 49-71
-
-
Lipe, R.C.1
-
27
-
-
0030306590
-
Fair value accounting for commercial banks: An empirical analysis of SFAS No. 107
-
Nelson, K. K. 1996. Fair value accounting for commercial banks: An empirical analysis of SFAS No. 107. The Accounting Review 71 (2): 161-82.
-
(1996)
The Accounting Review
, vol.71
, Issue.2
, pp. 161-182
-
-
Nelson, K.K.1
-
28
-
-
84990370138
-
Fair value disclosures for investment securities and bank equity: Evidence form SFAS No. 115
-
Park, M. S., T. Park, and B. T. Ro. 1999. Fair value disclosures for investment securities and bank equity: Evidence form SFAS No. 115. Journal of Accounting, Auditing and Finance 14 (3): 347-70.
-
(1999)
Journal of Accounting, Auditing and Finance
, vol.14
, Issue.3
, pp. 347-370
-
-
Park, M.S.1
Park, T.2
Ro, B.T.3
-
30
-
-
84990379149
-
Discussion of "Fair value disclosures for investment securities and bank equity: Evidence from SFAS No. 115"
-
Ryan, S. G. 1999. Discussion of "Fair value disclosures for investment securities and bank equity: Evidence from SFAS No. 115". Journal of Accounting, Auditing & Finance 14 (3): 371-77.
-
(1999)
Journal of Accounting, Auditing & Finance
, vol.14
, Issue.3
, pp. 371-377
-
-
Ryan, S.G.1
-
32
-
-
0013355796
-
Evaluating the reliability of current value estimates
-
Sloan, R. G. 1999. Evaluating the reliability of current value estimates. Journal of Accounting and Economics 26 (1-3): 193-200.
-
(1999)
Journal of Accounting and Economics
, vol.26
, Issue.1-3
, pp. 193-200
-
-
Sloan, R.G.1
-
33
-
-
77956084161
-
Value relevance of FAS No. 157 fair value hierarchy information and the impact of corporate governance mechanisms
-
Song, C. J., W. Thomas, and H. Yi. 2010. Value relevance of FAS No. 157 fair value hierarchy information and the impact of corporate governance mechanisms. The Accounting Review 85 (4): 1375-410.
-
(2010)
The Accounting Review
, vol.85
, Issue.4
, pp. 1375-1410
-
-
Song, C.J.1
Thomas, W.2
Yi, H.3
|