Discussion: “Fair Value Disclosures for Investment Securities and Bank Equity: Evidence from SFAS No. 115”

Journal of Accounting, Auditing & Finance

Volumn 14, Issue 3, 1999, Pages 371-377

  Ryan, Stephen G ^a  

^a NEW YORK UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84990379149     PISSN: 0148558X     EISSN: None     Source Type: Journal    
DOI: 10.1177/0148558X9901400312     Document Type: Review

References (9)

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3. Barth M. E. Beaver W. H. Landsman W. R. 1996. “Value-Relevance of Banks’ Fair Value Disclosures Under SFAS No. 107.” Accounting Review 71 (October): 513–537.
4. Barth M. E. Kallapur S. 1996. “The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research.” Contemporary Accounting Research 13 (Fall): 527–567.
5. Beaver W. H. Venkatachalam M. 1998. “Differential Pricing of the Discretionary and Nondiscretionary Components of Loan Fair Values.” Working Paper, Stanford University.
6. Eccher E. A. Ramesh K. Thiagarajan S. R. 1996. “Fair Value Disclosures by Bank Holding Companies.” Journal of Accounting and Economics 22 (August—December): 79–117.
7. Edwards E. O. Bell P. W. 1961. The Theory and Measurement of Business Income. Berkeley: University of California Press.
8. Nelson K. K. 1996. “Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107.” Accounting Review 71 (April): 161–182.
9. Petroni K. R. Wahlen J. M. 1995. “Fair Values of Equity and Debt Securities and Share Prices of Property-Liability Insurers.” Journal of Risk and Insurance 62 (December): 719–737.