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Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.
Abstract
Abstract Investigates how disclosed fair value of banks' investment securities and fair value securities gains and losses are reflected in share prices compared with historical costs. Fair value accounting debate and investment securities; Estimation equations; Fair value relevance and reliability for valuing banks' equity.
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Citations
Cited by
The relevance of the value-relevance literature for financial accounting standard setting
Holthausen, R. W., & Watts, R. L. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00029-5 · Cited by 1,742
Founding Family Ownership and Earnings Quality: founding family ownership
WANG, D. (2006) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2006.00213.x · Cited by 1,121
The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting
Holthausen, R. W., & Watts, R. L. (2000) · SSRN Electronic Journal · doi:10.2139/ssrn.228950 · Cited by 533
Is accruals quality a priced risk factor?
Core, J. E., Guay, W. R., & Verdi, R. (2008) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2007.08.001 · Cited by 412
Valuation Approaches and Metrics: A Survey of the Theory and Evidence
Damodaran, A. (2007) · Foundations and Trends® in Finance · doi:10.1561/0500000013 · Cited by 326
Metadata
- Authors
- Barth, M. E.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 1994-01-01
- Volume
- 69
- Issue
- 1
- Pages
- 1-25
- ISSN
- 0001-4826 (ISSN-L)
- OpenAlex
- W21434973
- Cited by
- 652
- References
- 0
- FWCI
- 53.20
- Type
- journal article
- Language
- en
- Open access
- closed
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Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. https://app.cochat.ai/papers/10.2308/tar-9410256358
- The paper
- Barth, M. E. (1994). Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. The Accounting Review. https://doi.org/10.2308/tar-9410256358
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
