Strategic estimation of asset fair values

Author:

Hanley Kathleen W.,Jagolinzer Alan D.,Nikolova Stanislava

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance,Accounting

Reference38 articles.

1. The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights;Altamuro;Rev. Account. Stud.,2013

2. Fair value accounting: evidence from investment securities and the market valuation of banks;Barth;Account. Rev.,1994

3. The effects of taxes, agency costs and information asymmetry on earnings management: a comparison of public and private firms;Beatty;Rev. Account. Stud.,1999

4. Earnings management to avoid earnings declines across publicly and privately held banks;Beatty;Account. Rev.,2002

5. The strategic underreporting of bank risk;Begley;Rev. Financ. Stud.,2017

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