Predicting Credit Losses: Loan Fair Values versus Historical Costs

Author:

Cantrell Brett W.,McInnis John M.,Yust Christopher G.

Publisher

American Accounting Association

Subject

Economics and Econometrics,Finance,Accounting

Reference36 articles.

1. Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects

2. Barth, M. E. 1994. Fair value accounting: Evidence from investment securities and the market value of banks.The Accounting Review69 (1): 1–25.

3. Barth, M. E. W. H. Beaver, and W. R. Landsman. 1996. Value-relevance of banks' fair value disclosures under SFAS No 107.The Accounting Review71 (4): 513–537.

4. Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings

5. Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks

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