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Third-party source switches : objective valuation or fair value opinion shopping?

Koo, Minjae; Sivaramakrishnan, Konduru; Zhao, Yuping - In: The accounting review : a publication of the American … 98 (2023) 7, pp. 405-433

Persistent link: https://www.econbiz.de/10014431557

The impact of SFAS 133 on income smoothing by banks through loan loss provisions

Kilic, Emre; Lobo, Gerald J.; Ranasinghe, Tharindra; … - In: The accounting review : a publication of the American … 88 (2013) 1, pp. 233-260

Persistent link: https://www.econbiz.de/10009711735

The Impact of SFAS 133 on Income Smoothing by Banks Through Loan Loss Provisions

Kilic, Emre - 2019

We examine the impact of SFAS 133, Accounting for Derivative Instruments and Hedging Activities, on the reporting behavior of commercial banks and the informativeness of their financial statements. We argue that, because mandatory recognition of hedge ineffectiveness under SFAS 133 reduced...

Persistent link: https://www.econbiz.de/10012905587

Regulatory competiton among accounting standards within and across international boundaries

Sunder, Shyam - In: Journal of accounting and public policy 21 (2002) 3, pp. 219-234

Persistent link: https://www.econbiz.de/10001711529

IFRS monopoly : the pied piper of financial reporting

Sunder, Shyam - In: Accounting and business research : a research quarterly … 41 (2011) 3, pp. 291-306

Persistent link: https://www.econbiz.de/10009260903

IFRS and the accounting consensus

Sunder, Shyam - In: Accounting horizons : a quarterly publication of the … 23 (2009) 1, pp. 101-111

Persistent link: https://www.econbiz.de/10009523103

Paradox of writing clear rules : interplay of financial reporting standards and engineering

Sunder, Shyam - In: The Japanese accounting review : TJAR 1 (2011), pp. 119-130

Persistent link: https://www.econbiz.de/10011298276

Rethinking financial reporting : standards, norms and institutions

Sunder, Shyam (ed.) - 2016

Persistent link: https://www.econbiz.de/10011628423

Why not allow FASB and IASB standards to compete in the US?

Dye, Ronald A.; Sunder, Shyam - In: Developments in the international harmonization of …, (pp. 389-403). 2004

Persistent link: https://www.econbiz.de/10002129047

Econometrics of Current or 'Fair' Values

Sunder, Shyam - 2009

Properties of many important valuation rules can be quantified, examined and compared in a unified framework to assist policy decisions. Valuation rules can be viewed as econometric estimators of unobserved values of aggregates. Which valuation rule has minimum mean squared error (relative to...

Persistent link: https://www.econbiz.de/10014050923