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

Mark J. Flannery, Christopher M. James · The Journal of Finance · 1984 · 769 citations

Business, Economics, Finance +8

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

Capital adequacy ratio regulations and accounting choices in commercial banks

Susan E. Moyer · Journal of Accounting and Economics · 1990 · 529 citations

Business, Accountancy, Accounting +13

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

Myron S. Scholes, G. Peter Wilson, Mark A. Wolfson · Review of Financial Studies · 1990 · 472 citations

Business, Accountancy, Finance +12

Financial Reporting, Supplemental Disclosures, and Bank Share Prices

William H. Beaver, Carol Eger, Stephen G. Ryan et al. · Journal of Accounting Research · 1989 · 410 citations

Business, Accountancy, Accounting +17