An empirical analysis of the economic implications of fair value accounting for investment securities

Author:

Beatty Anne,Chamberlain Sandra,Magliolo Joseph

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance,Accounting

Reference20 articles.

1. Fair value accounting: Evidence from investment securities and the market valuation of banks;Barth;The Accounting Review,1994

2. Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows;Barth;Journal of Banking and Finance,1995

3. The effects of fair value accounting on investment portfolio management: How fair is it?;Beatty;St. Louis Federal Reserve Bank Review,1995

4. Beatty, A., S. Chamberlain, and J. Magliolo, Managing the financial reports of commercial banks: The influence of capital, earnings and taxes, Journal of Accounting Research 33, 231–261.

5. Bernard, V., R. Merton, and K. Palepu, Mark-to-market accounting for banks and thrifts: Lessons from the Danish experience, Journal of Accounting Research 32, 1–32.

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