Market Pricing of Banks’ Fair Value Assets Reported under Sfas 157 During the 2008 Economic Crisis
By Beng Wee Goh, Jeffrey Ng, Keng Kevin Ow Yong. 2009
125 citations recorded by the source corpus.
View Paper: https://www.semanticscholar.org/paper/93f4f925297a55d9fc4328e8e39a882967b0e27c
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Citations in the corpus
- Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading (2015, unknown): “5 See Goh et al. (2009) for a general analysis of the determinants of accounting choice and the effects of fair value disclosure on firms’ information environment. See also Eccher, Ramesh, and Thiagarajan (1996), Penman (2007), Petroni and Wahlen (1995), and Wyatt (1991). 6 See Veron (2008) for an o”
- The Impact of Corporate Governance on IFRS Adoption Choices (2013, background): “2Previous studies extensively document the heterogeneity in fair value inputs used for financial instruments (Song et al., 2010; Kolev, 2009; Goh et al., 2009) and in the fair value or historical cost choice for investment property (Muller et al., 2009; Avallone and Quagli, 2008; Christensen and…”
- Did Fair-Value Accounting Contribute to the Financial Crisis? (2010, unknown): “Goh, Ng, and Yong (2009), Kolev (2009), and Song, Thomas, and Yi (2009) analyze the market pricing of banks’ fair-value assets as implied by their share prices relative to other assets and across fair-value input categories.”
- Crisis-Related Shifts in the Market Valuation of Banking Activities (2012, unknown): “…view that the decline in market-to-book values largely reflects flawed accounting rules, and banks’ and regulators’ attempts to preserve book capital (Goh et al., 2009; Knaup and Wagner, 2009; Kolev, 2009; Plantin et al., 2008; Calomiris and Herring, 2012).1 There are many other potential sources…”
- The Impact of SEC Disclosure Monitoring on the Uncertainty of Fair Value Estimates (2016, background): “Several prior studies (e.g., Song et al. 2010; Goh et al. 2009; Riedl and Serafeim 2011) focus on investors’ perception of fair value estimates reported under the SFAS 157 fair value hierarchy.”