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The effects of fair value accounting on investment portfolio management

Author

Listed:
  • Anne Beatty

Abstract

No abstract is available for this item.

Suggested Citation

  • Anne Beatty, 1995. "The effects of fair value accounting on investment portfolio management," Proceedings 459, Federal Reserve Bank of Chicago.
    • Handle: RePEc:fip:fedhpr:459
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    Cited by:

    1. Iselin, Michael & Nicoletti, Allison, 2017. "The effects of SFAS 157 disclosures on investment decisions," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 404-427.
    2. Bischof, Jannis & Laux, Christian & Leuz, Christian, 2021. "Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis," Journal of Financial Economics, Elsevier, vol. 141(3), pages 1188-1217.
    3. Laux, Christian, 2016. "The economic consequences of extending the use of fair value accounting in regulatory capital calculations: A discussion," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 204-208.
    4. Greiner, Adam J., 2015. "The effect of the fair value option on bank earnings and regulatory capital management: Evidence from realized securities gains and losses," Advances in accounting, Elsevier, vol. 31(1), pages 33-41.

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