Fair Value Accounting for Liabilities and Own Credit Risk

117 citations recorded by the source corpus.

Citations in the corpus

Cost of Capital and Earnings Transparency (2008, unknown): “(4) using the mean of the several measures of implied expected cost of capital (Hail and Leuz, 2006; Dhaliwal et al., 2007; Barth et al., 2008).”
Financial statement comparability and credit risk (2013, unknown): “However, the two types of market participants also have qualitatively distinct concerns; for example, rating changes typically affect bond prices less than stock prices because bonds are less liquid than and senior to equity (Hand et al. 1992; Dichev and Piotroski 2001, Barth et al. 2008).”
Does Religion Matter to Equity Pricing? (2012, unknown): “Cost of Equity Capital We follow emerging cost of equity capital research (e.g., Dhaliwal et al. 2006; Barth et al. 2008; Cohen et al. 2008; Hail and Leuz 2009) by using the mean ex ante cost of equity premium implied by current stock prices and analysts’ earnings forecasts, labeled rAVG, based on…”
The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions (2009, unknown): “For firms without rated debt, we follow Barth et al. 2008 to develop a credit rating that falls within this 1-4 scale.”