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The contribution of bank regulation and fair value accounting to procyclical leverage
Amel-Zadeh, Amir; Barth, Mary E.; Landsman, Wayne R. - In: Review of accounting studies 22 (2017) 3, pp. 1423-1454
Persistent link: https://www.econbiz.de/10011743320
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The IFRS option to reclassify financial assets out of fair value in 2008 : the roles played by regulatory capital and too-important-to-fail status
Fiechter, Peter; Landsman, Wayne R.; Peasnell, Ken V.; … - In: Review of accounting studies 22 (2017) 4, pp. 1698-1731
Persistent link: https://www.econbiz.de/10011781482
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Reliability and relevance of fair values : private equity investments and investee fundamentals
Ferreira, Petrus H.; Kräussl, Roman; Landsman, Wayne R.; … - In: Review of accounting studies 24 (2019) 4, pp. 1427-1449
Persistent link: https://www.econbiz.de/10012135816
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Asymmetry in earnings timeliness and persistence : a simultaneous equations approach
Beaver, William H.; Landsman, Wayne R.; Owens, Edward L. - In: Review of accounting studies 17 (2012) 4, pp. 781-806
Persistent link: https://www.econbiz.de/10009696493
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Financial statement comparability and credit risk
Kim, Seil; Kraft, Pepa; Ryan, Stephen G. - In: Review of accounting studies 18 (2013) 3, pp. 783-823
Persistent link: https://www.econbiz.de/10010166353
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Discussion of "Financial statement comparability and credit risk"
Arora, Navneet - In: Review of accounting studies 18 (2013) 3, pp. 824-832
Persistent link: https://www.econbiz.de/10010200049
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Financial statement comparability and credit risk
Kim, Seil; Kraft, Pepa; Ryan, Stephen G. - In: Review of accounting studies 18 (2013) 3, pp. 783-823
Persistent link: https://www.econbiz.de/10010200053
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Accruals, Cash Flows, and Equity Values
Barth, Mary E.; Beaver, William H.; Hand, John R.M.; … - In: Review of accounting studies 4 (1999) 3, pp. 205-230
Persistent link: https://www.econbiz.de/10005962216
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Which approach to accounting for employee stock options best reflects market pricing?
Landsman, Wayne R.; Peasnell, Ken V.; Pope, Peter F.; … - In: Review of accounting studies 11 (2006) 2, pp. 203-246
Persistent link: https://www.econbiz.de/10007288456
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Asymmetry in earnings timeliness and persistence: a simultaneous equations approach
Beaver, William H.; Landsman, Wayne R.; Owens, Edward L. - In: Review of accounting studies 17 (2012) 4, pp. 781-806
Persistent link: https://www.econbiz.de/10010046572