Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows

Author:

Barth Mary E.,Landsman Wayne R.,Wahlen James M.

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance

Reference30 articles.

1. Reporting by financial institutions of debt securities held as assets;American Institute of Certified Public Accountants (AICPA);Proposed Statement of Position,1990

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

3. The market valuation implications of net periodic pension cost components;Barth;Journal of Accounting and Economics,1992

4. Value-relevance of banks' fair value disclosures under SFAS 107;Barth,1994

5. Components of bank earnings and the structure of bank share prices;Barth;Financial Analysts Journal,1990

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