Does Fair Value Accounting Contribute to Procyclical Leverage?

SSRN Electronic Journal ◽

10.2139/ssrn.2300497 ◽

2013 ◽

Cited By ~ 2

Author(s):

Amir Amel-Zadeh ◽

Mary E. Barth ◽

Wayne R. Landsman

Keyword(s):

Fair Value ◽

Fair Value Accounting

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Fair Value Accounting

10.15358/9783800650309 ◽

2015 ◽

Cited By ~ 4

Author(s):

Thomas Schildbach

Keyword(s):

Fair Value ◽

Fair Value Accounting

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Fair Value Accounting and Regulatory Capital Requirements

CFA Digest ◽

10.2469/dig.v29.n2.454 ◽

1999 ◽

Vol 29 (2) ◽

pp. 10-11

Author(s):

S. Brooks Marshall

Keyword(s):

Fair Value ◽

Capital Requirements ◽

Regulatory Capital ◽

Fair Value Accounting

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Fair Value Accounting

10.3726/978-3-653-01250-7 ◽

2012 ◽

Author(s):

Kristian Bachert

Keyword(s):

Fair Value ◽

Fair Value Accounting

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Fair Value Accounting for Goodwill Under IFRS: An Exploratory Study of the Comparability in France, Germany, and the United Kingdom

SSRN Electronic Journal ◽

10.2139/ssrn.1275803 ◽

2008 ◽

Cited By ~ 12

Author(s):

Mari Paananen

Keyword(s):

United Kingdom ◽

Exploratory Study ◽

Fair Value ◽

Fair Value Accounting ◽

The United Kingdom

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The Economics of Fair Value Accounting: What did the U. S. Accounting Profession Know, and When did it Know it?

SSRN Electronic Journal ◽

10.2139/ssrn.1269721 ◽

2008 ◽

Author(s):

Michael M. Grayson

Keyword(s):

Fair Value ◽

Fair Value Accounting ◽

Accounting Profession

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Bankers’ Compensation and Fair Value Accounting

SSRN Electronic Journal ◽

10.2139/ssrn.1373206 ◽

2011 ◽

Author(s):

Gilad Livne ◽

Garen Markarian ◽

Alistair K. L. Milne

Keyword(s):

Fair Value ◽

Fair Value Accounting

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How and Why is Neutral Fair Value Accounting Hindered in Banks: A South African Case Study

SSRN Electronic Journal ◽

10.2139/ssrn.2086474 ◽

2012 ◽

Author(s):

Phillip de Jager

Keyword(s):

South African ◽

Fair Value ◽

Fair Value Accounting

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Fair Value Accounting Reforms in China: Towards an Accounting Movement Theory

SSRN Electronic Journal ◽

10.2139/ssrn.2229475 ◽

2013 ◽

Cited By ~ 1

Author(s):

Songlan (Stella) Peng ◽

Cameron Graham ◽

Kathryn Bewley

Keyword(s):

Fair Value ◽

Fair Value Accounting ◽

Movement Theory

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Fair Value Accounting for Sequential Stock Option Grants?

SSRN Electronic Journal ◽

10.2139/ssrn.386482 ◽

2003 ◽

Author(s):

Hansrudi Lenz ◽

Stefan Winter

Keyword(s):

Fair Value ◽

Stock Option ◽

Fair Value Accounting

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Investing in Your Own Equity: Effects of Fair Value Accounting and Comprehensive Income Recognition on Earnings and Price Volatility

SSRN Electronic Journal ◽

10.2139/ssrn.566801 ◽

2004 ◽

Cited By ~ 3

Author(s):

Robert J. Bloomfield ◽

Mark W. Nelson ◽

Steven D. Smith

Keyword(s):

Price Volatility ◽

Fair Value ◽

Fair Value Accounting ◽

Comprehensive Income ◽

Equity Effects

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