Historical cost versus fair value accounting in banking: Implications for supervision, provisioning, financial reporting and market discipline

Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure

Ray Ball · Brookings-Wharton papers on financial services · 2001 · 870 citations

Business, Accountancy, Public Finance +16

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

Mary E. Barth · The Accounting Review · 1994 · 685 citations

Business, Accountancy, Finance +15

Fair value disclosures by bank holding companies

Elizabeth A. Eccher, K. Ramesh, S. Ramu Thiagarajan · Journal of Accounting and Economics · 1996 · 407 citations · Full text

Business, Accountancy, Accounting +15

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

Mary E. Barth, Wayne R. Landsman, James M. Wahlen · Journal of Banking & Finance · 1995 · 393 citations

Business, Accountancy, Accounting +17

Are capital buffers pro-cyclical?

Juan Francisco Rodríguez Ayuso, Daniel Pérez, Jesús Saurina · Journal of Financial Intermediation · 2003 · 388 citations

Business, Finance, Financial Management +9