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Accounting Discretion and Fair Value Reporting: A Study of US Banks’ Fair Value Reporting of Mortgage-Backed-Securities

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  • Kang Cheng

Abstract

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Suggested Citation

  • Kang Cheng, 2012. "Accounting Discretion and Fair Value Reporting: A Study of US Banks’ Fair Value Reporting of Mortgage-Backed-Securities," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 39(5-6), pages 531-566, June.
    • Handle: RePEc:bla:jbfnac:v:39:y:2012:i:5-6:p:531-566
    DOI: j.1468-5957.2012.02288.x
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    File URL: http://hdl.handle.net/10.1111/j.1468-5957.2012.02288.x
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    Cited by:

    1. Jannis Bischof & Holger Daske & Christoph Sextroh, 2014. "Fair Value-related Information in Analysts’ Decision Processes: Evidence from the Financial Crisis," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(3-4), pages 363-400, April.
    2. Beatty, Anne & Liao, Scott, 2014. "Financial accounting in the banking industry: A review of the empirical literature," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 339-383.
    3. Hanley, Kathleen W. & Jagolinzer, Alan D. & Nikolova, Stanislava, 2018. "Strategic estimation of asset fair values," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 25-45.
    4. Ryan McDonough & Argyro Panaretou & Catherine Shakespeare, 2020. "Fair value accounting: Current practice and perspectives for future research," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 303-332, March.

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