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Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis

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  • Ahmed, Anwer S.
  • Takeda, Carolyn

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  • Ahmed, Anwer S. & Takeda, Carolyn, 1995. "Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis," Journal of Accounting and Economics, Elsevier, vol. 20(2), pages 207-225, September.
    • Handle: RePEc:eee:jaecon:v:20:y:1995:i:2:p:207-225
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    References listed on IDEAS

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    1. Weil, Roman L, 1973. "Macaulay's Duration: An Appreciation," The Journal of Business, University of Chicago Press, vol. 46(4), pages 589-592, October.
    2. Flannery, Mark J & James, Christopher M, 1984. "The Effect of Interest Rate Changes on the Common Stock Returns of Financial Institutions," Journal of Finance, American Finance Association, vol. 39(4), pages 1141-1153, September.
    3. Heggestad, Arnold A. & Houston, Joel F., 1992. "Factors influencing the decisions of bank managers: The evidence from investment portfolios," Journal of Banking & Finance, Elsevier, vol. 16(4), pages 813-829, August.
    4. Beaver, W & Eger, C & Ryan, S & Wolfson, M, 1989. "Financial-Reporting, Supplemental Disclosures, And Bank Share Prices," Journal of Accounting Research, Wiley Blackwell, vol. 27(2), pages 157-178.
    5. Scholes, Myron S & Wilson, G Peter & Wolfson, Mark A, 1990. "Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks," The Review of Financial Studies, Society for Financial Studies, vol. 3(4), pages 625-650.
    6. Moyer, Susan E., 1990. "Capital adequacy ratio regulations and accounting choices in commercial banks," Journal of Accounting and Economics, Elsevier, vol. 13(2), pages 123-154, July.
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