Fair value disclosures by bank holding companies

Article Abstract:

The effects of the SFAS 107, or the fair value disclosures for financial instruments, on the share prices of bank holding companies showed that the accounting procedure is value-relevant to for securities, net loans, long-term debts and market-related off-balance sheet instruments. Reverting to a fair value accounting system could eliminate value-relevant historical cost information which could affect a bank's equity values.

Bank holding companies

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Abandoning the transactions-based accounting model: weighing the evidence

Article Abstract:

The negative industry response to the adoption of fair value accounting methods is seen as misleading and temporary, and will be corrected as soon as refinements in accounting methods are employed. Fair value accounting is currently understating the value of financial assets while bloating the value of liabilities which leads to negative investor reactions.

Banking industry, Capital market, Capital markets

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Autocorrelation structure of forecast errors from time-series models: Alternative assessments of the causes of post-earnings announcement drift

Article Abstract:

The post-earnings announcement drift hypothesis is investigated.

Usage, Autocorrelation (Statistics)

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