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Discussion of "The financial reporting of fair value based on managerial inputs versus market inputs : evidence from mortgage servicing rights"

Hendricks, Bradley E.; Shakespeare, Catherine - In: Review of accounting studies 18 (2013) 3, pp. 859-867

Persistent link: https://www.econbiz.de/10010200041

The financial reporting of fair value based on managerial inputs versus market inputs : evidence from mortgage servicing rights

Altamuro, Jennifer; Zhang, Haiwen - In: Review of accounting studies 18 (2013) 3, pp. 833-858

Persistent link: https://www.econbiz.de/10010200043

Financial Reporting of Fair Value Based on Managerial Inputs versus Market Inputs : Evidence from Mortgage Servicing Rights

Altamuro, Jennifer Lynne M. - 2013

This research studies one specific financial instrument – Mortgage Servicing Rights (MSRs) and examines whether the fair value of MSRs based on managerial inputs (Level 3) has financial reporting characteristics that differ from the fair value of MSRs based on market inputs (Level 2). Since...

Persistent link: https://www.econbiz.de/10013093487

Level 3 Fair Value Measurement and Systemic Risk

Liao, Scott; Ott, Jacob; Yao, Ethan; Zhang, Haiwen (Helen) - 2022

Motivated by bank regulators’ use of level 3 fair value assets as an indicator for systemic risk, we examine whether level 3 fair value assets contribute to systemic risk buildup via the balance sheet liquidity channel and how financial reporting transparency mitigates the risk buildup. We...

Persistent link: https://www.econbiz.de/10013403346