January 1, 1994

Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.

Key Points

Key points are not available for this paper at this time.

Abstract

Abstract Investigates how disclosed fair value of banks' investment securities and fair value securities gains and losses are reflected in share prices compared with historical costs. Fair value accounting debate and investment securities; Estimation equations; Fair value relevance and reliability for valuing banks' equity.

Connected Papers

Building similarity graph...

Analyzing shared references across papers

Discussion

Cite this study

Mary E. Barth (Sat,) studied this question.

synapsesocial.com/papers/6a10fcae63b25c787d9fda93 — DOI: https://doi.org/10.2308/tar-9410256358

Also consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

Market Reaction to Reserve Recognition Accounting· 1983 · 34 citations
The effect of accounting procedure changes on CEOs' cash salary and bonus compensation· 1987 · 198 citations
The incremental information content of replacement cost earnings· 1982 · 145 citations
Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks· 1990 · 471 citations
The Effect of Interest Rate Changes on the Common Stock Returns of Financial Institutions· 1984 · 768 citations

Authors

Mary E. Barth

Stanford University

Journals

The Accounting Review

Actions

References and Citations

Connected Papers

Building similarity graph...

Analyzing shared references across papers

Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.

Key Points

Abstract

Citation Network

Connected Papers

Discussion

Cite this study

Also consider

Authors

Journals

Actions

References and Citations

Citation Network

Connected Papers

Discussion

Also consider