Financial Instrument Fair Values and Nonfinancial Firms

Journal of Accounting, Auditing & Finance

Volumn 14, Issue 3, 1999, Pages 247-274

  Simko, Paul J ^a  

^a EMORY UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84990394387     PISSN: 0148558X     EISSN: None     Source Type: Journal    
DOI: 10.1177/0148558X9901400305     Document Type: Review

References (31)

1. Amir E. Kirschenheiter M. Willard K. 1997. “The Valuation of Deferred Taxes.” Contemporary Accounting Research 14 (Winter): 597–622.
2. Barth M. E. 1994. “Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.” Accounting Review 69 (January): 1–25.
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. Belsley D. A. Kuh E. Welsch R. E. 1980. Regression Diagnostics: Identifying Influential Data and Sources of Collinearity. New York: John Wiley & Sons.
6. Bernard V. 1986. “Unanticipated Inflation and the Value of the Firm.” Journal of Financial Economics 15: 285–321.
7. Bernard V. 1995. “The Feltham-Ohlson Framework: Implications for Empiricists.” Contemporary Accounting Research 11 (Spring): 733–747.
8. Blanchet J. 1991. “Financial Instruments Disclosure: The FASB's Intentions.” Financial Executive 7, no. 3 (May).
9. Christie A. 1987. “On Cross-Sectional Analysis in Accounting Research.” Journal of Accounting and Economics 9 (December): 231–258.
10. Collins D. W. Kothari S. P. 1989 “An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients.” Journal of Accounting and Economics 11: 143–181.
11. Davidson S. 1996. “Measuring Interest Rate Risk.” America's Community Banker 5 (October): 42–43.
12. DeBerg C. L. Shriver K. A. 1987. “The Relevance of Current Cost Accounting Data: A Review and Analysis of Recent Studies.” Journal of Accounting Literature 6: 55–87.
13. 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.
14. Fama E. F. 1976. “Inflation Uncertainty and the Expected Returns on Treasury Bills.” Journal of Political Economy 84: 427–448.
15. Feltham G. A. Ohlson J. A. 1995. “Valuation and Clean Surplus Accounting for Operating and Financial Activities.” Contemporary Accounting Research 11 (Spring): 689–731.
16. Financial Accounting Standards Board. 1979. Statement of Financial Accounting Standards Number 33: Financial Reporting and Changing Prices. Norwalk, Conn.: FASB.
17. Financial Accounting Standards Board. 1991. Statement of Financial Accounting Standards Number 107: Disclosures about Fair Values of Financial Instruments. Norwalk, Conn.: FASB.
18. Financial Accounting Standards Board. 1994. Statement of Financial Accounting Standards Number 119: Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments. Norwalk, Conn.: FASB.
19. Flannery M. J. James C. M. 1984. “The Effect of Interest Rate Changes on the Common Stock-Returns of Financial Institutions.” The Journal of Finance 39 (September): 1141–1153.
20. Fogler H. R. John K. Tipton J. 1981. “Three Factors, Interest Rate Differentials and Stock Groups.” Journal of Finance 36 (May): 323–335.
21. French K. Ruback R. Schwert G. W. 1983. “Effects of Nominal Contracting on Stock Returns.” Journal of Political Economy 91 (1): 70–97.
22. General Accounting Office of the United States (GAO). 1991. Failed Banks: Accounting and Auditing Reforms Urgently Needed. Report to Congressional Committees. April.
23. Hopwood W. Schaefer T. 1989. “Firm-Specific Responsiveness to Input Price Changes and the Incremental Information Content of Current Cost Income.” Accounting Review 64 (April): 313–328.
24. Ibbotson R. G. Sinquefield R. A. 1989. Stocks, Bonds, Bills, and Inflation: Historical Returns (1927—1987). Charlottesville, Va.: The Research Foundation of the Institute of Chartered Financial Analysts.
25. Nelson K. K. 1996. “Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107.” Accounting Review 71 (April): 161–182.
26. Petroni K. Whalen J. M. 1995. “Fair Values of Equity and Debt Securities and Share Prices of Property-Casualty Insurance Companies.” Journal of Risk and Insurance 62 (December): 719–737.
27. Revsine L. 1973. Replacement Cost Accounting. Englewood Cliffs, N.J.: Prentice-Hall.
28. Venkatachalam M. 1996. “Value-Relevance of Banks’ Derivative Disclosures.” Journal of Accounting and Economics 22: 327–355.
29. Wetmore J. L. T. Brick J. R. 1990. “Interest Rate Risk and the Optimal Gap for Commercial Banks: An Empirical Study.” Financial Review 25 (November): 539–557.
30. White H. 1980. “A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity.” Econometrica 40 (May): 817–838.
31. Zarowin P. 1988. “Non-Linearities and Nominal Contracting Effects: The Case of the Depreciation Tax Shield.” Journal of Accounting and Economics 10: 89–110.