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

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

1980 • 25,774 citations

Large Sample Properties of Generalized Method of Moments Estimators

1982 • 13,306 citations

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

1984 • 760 citations

SOME ESTIMATES OF THE COST OF CAPITAL TO THE ELECTRIC UTILITY INDUSTRY, 1954-57

1966 • 592 citations

On cross-sectional analysis in accounting research

1987 • 583 citations

The Information Contained in the Components of Earnings

1986 • 565 citations

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

1990 • 473 citations

Aggregate accounting earnings can explain most of security returns

1992 • 467 citations

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

1996 • 434 citations

Financial Reporting, Supplemental Disclosures, and Bank Share Prices

1989 • 398 citations

The effect of accounting procedure changes on CEOs' cash salary and bonus compensation

1987 • 201 citations

The incremental information content of replacement cost earnings

1982 • 148 citations

Capital Market Analysis of Reserve Recognition Accounting

1986 • 76 citations

Market Association Tests and FASB Statement No. 33 Disclosures: A Reexamination

1985 • 73 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

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

1992 • 19 citations

The Value of Market Value Accounting for the Deposit Insurance System

1991 • 16 citations