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Journal Article
Assessing the condition of Japanese banks: how informative are accounting earnings?
Genay, Hesna (1998-10)
This article examines the accounting and stock market performance of banks from 1991 to 1997. Overall, the results indicate that the accounting, disclosure, and regulatory practices of Japanese banks have drive a wedge between their accounting and stock market returns in recent years and, furthermore, that regulatory forbearance might have become a more important source of value to shareholders than the value of assets in place.
Economic Perspectives , Volume 22 , Issue Q IV , Pages 12-34

Conference Paper
Structured finance: uses (and abuses) of special purpose entities
Tavakoli, Janet M. (2003)
Proceedings , Paper 872

Working Paper
Beyond the numbers: an analysis of optimistic and pessimistic language in earnings press releases
Piger, Jeremy M.; Davis, Angela K.; Sedor, Lisa M. (2006)
In this paper, we examine whether managers use optimistic and pessimistic language in earnings press releases to provide information about expected future firm performance to the market, and whether the market responds to optimistic and pessimistic language usage in earnings press releases after controlling for the earnings surprise and other factors likely to influence the market*s response to the earnings announcement. We use textual-analysis software to measure levels of optimistic and pessimistic language for a sample of approximately 24,000 earnings press releases issued between 1998 and ...
Working Papers , Paper 2006-005

Journal Article
How should banks account for loan losses?
Benston, George J.; Wall, Larry D. (2005-10)
The agencies that regulate banks are involved in an ongoing debate about the appropriate way for banks and other lenders to account for default risk on loans. Accounting authorities are concerned with whether the accounting method meets the needs of general-purpose users of financial statements, particularly investors. In contrast, bank supervisors are concerned about banks being inadequately capitalized and possibly failing. ; To shed light on this debate, this article reviews the generally accepted accounting principles (GAAP) currently used, which are based on historic-cost values for ...
Economic Review , Volume 90 , Issue Q4 , Pages 19-38

Working Paper
Uncertain litigation cost and seller behavior: Evidence from an auditing game
Church, Bryan K.; Zhang, Ping; Ackert, Lucy F. (1998)
This paper reports the results of two experiments, each consisting of six sessions, designed to investigate difficulties that arise in estimating expected litigation costs in an auditing game. In each experimental session, the game consists of a series of periods in which sellers submit sealed offers to computerized buyers and, if hired, choose an effort level (low or high). The effort level affects the certain (direct) and uncertain (litigation) costs of performing the engagement. Across the two experiments, we vary the uncertainty surrounding the determination of the expected litigation ...
FRB Atlanta Working Paper , Paper 98-17

Working Paper
Financial accounting for pensions: measures of funding status
Warshawsky, Mark J. (1990)
Finance and Economics Discussion Series , Paper 145

Journal Article
Making the numbers
Katz, Jane (2000-01)
Regional Review , Issue Q1 , Pages 27-31

Working Paper
Evaluating the impact of fair value accounting on financial institutions: implications for accounting standards setting and bank supervision
Shaffer, Sanders (2012)
Recent standard-setting activity related to fair value accounting has injected new life into questions of whether fair value provides information useful for decision-making, and whether there might be unintended consequences on financial stability. This discussion paper provides insight into these questions by performing a holistic evaluation of fair value accounting?s usefulness, the potential impacts it may have on financial institutions and any broader macroeconomic effects. Materials reviewed as part of this analysis include public bank regulatory filings, financial statements, and fair ...
Supervisory Research and Analysis Working Papers , Paper QAU12-1

Working Paper
Estimates of the effect of FAS 106 on corporate earnings
Warshawsky, Mark J.; Cristea, Carrie; Mittelstaedt, H. Fred (1992)
Finance and Economics Discussion Series , Paper 184

Journal Article
Flexible exchange rates, multinational corporations, and accounting standards
Makin, John H. (1977-10)
Economic Review , Issue Fall , Pages 44-55

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