Value-Relevance of Banks' Fair Value Disclosures Under SFAS No. 107

A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity

1980 • 25,774 citations

The Effect of Interest Rate Changes on the Common Stock Returns of Financial Institutions

1984 • 760 citations

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

1995 • 753 citations

Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes

1995 • 673 citations

Discretionary behavior with respect to allowances for loan losses and the behavior of security prices

1996 • 550 citations

Capital adequacy ratio regulations and accounting choices in commercial banks

1990 • 526 citations

Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks

1990 • 473 citations

The nature of information in commercial bank loan loss disclosures

1991 • 441 citations

The Effects of Cross‐Sectional Scale Differences on Regression Results in Empirical Accounting Research*

1996 • 434 citations

Fair value disclosures by bank holding companies

1996 • 415 citations

Financial Reporting, Supplemental Disclosures, and Bank Share Prices

1989 • 398 citations

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

1995 • 398 citations

Value-relevance of banks' derivatives disclosures

1996 • 374 citations

AN EMPIRICAL INVESTIGATION OF PENSION FUND PROPERTY RIGHTS

1986 • 296 citations

Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis

1995 • 160 citations

Retail Bank Deposits as Quasi-Fixed Factors of Production

1982 • 115 citations

Capital Market Analysis of Reserve Recognition Accounting

1986 • 76 citations

How Well Do Statement No. 33 Earnings Explain Stock Returns?

1985 • 41 citations

Market Reaction to Reserve Recognition Accounting

1983 • 34 citations

Evidence on Income Measurement Properties of ASR No. 190 and SFAS No. 33 Data

1988 • 24 citations

Crisis Resolution in the Thrift Industry

1990 • 21 citations

The Role of Market Value Accounting in the Regulation of Insured Depository Institutions

1992 • 19 citations

Bank capital requirements and incentives for lending

1993 • 18 citations

The management of provisions and allowances in the savings and loan industry

1993 • 7 citations