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

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

1984 • 760 citations

FAIR VALUE ACCOUNTING: EVIDENCE FROM INVESTMENT SECURITIES AND THE MARKET VALUATION OF BANKS

1994 • 680 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

Fair value disclosures by bank holding companies

1996 • 415 citations

Financial Reporting, Supplemental Disclosures, and Bank Share Prices

1989 • 398 citations

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

1984 • 152 citations

Components of Earnings and the Structure of Bank Share Prices

1990 • 118 citations

Macaulay's Duration: An Appreciation

1973 • 68 citations

Factors influencing the decisions of bank managers: The evidence from investment portfolios

1992 • 8 citations