Fair values, income measurement, and bank analysts' risk and valuation judgments

By D. Hirst, P. Hopkins, J. Wahlen. 2004

259 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/bbc0e4949542ef5c9d1a8743a64575826f5a2682

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Citations in the corpus

Comprehensive Income: Who's Afraid of Performance Reporting? (2010, background): “Results in Hirst and Hopkins (1998) and Hirst et al. (2004) are consistent with Brown’s (2006) report that managers participating in their experiment act as if they believe the location of comprehensive income affects the extent to which financial statement users attend to the information.”
The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2011, unknown): “, Plumlee 2003; Hong and Kubik 2003).(10) Finally, Li (2008) 8 Specifically, AIG’s Fog Score is 18.”
Financial Accounting in the Banking Industry: A Review of the Empirical Literature (2014, unknown): “, Hirst et al. (2004).”
Quality of financial reporting: measuring qualitative characteristics (2009, background): “Research papers focusing on specific elements in the annual report include both financial and non-financial information, but are not able to assess financial reporting quality comprehensively (e.g. Hirst et al., 2004; Gearemynck & Willekens, 2003; Beretta & Bozzolan, 2004; Cohen et al., 2004).”
Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading (2015, background): “30 See also Hong and Warga (2000) and Schultz (2001). Driessen (2005) uses bond age to identify the liquidity component of credit spreads.”
Usefulness of Comprehensive Income Reporting in Canada (2009, background): “We include both market returns and price models since Kothari and Zimmerman (1995) find problems with both functional forms.”
The Financial Analyst Forecasting Literature: A Taxonomy with Suggestions for Further Research (2008, unknown): “Hirst et al. (2004) Experiment with 56 buy-side analysts.”
Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, unknown): “Hirst et al. (2004) investigated whether recognised or disclosed information influenced the decisions of analysts with banking expertise.”
A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters (2007, background): “Hirst, Hopkins, and Wahlen (2004) find that CI disclosure format affects professional analysts’ perceptions of interest rate risk.”