The DOI matches its OpenAlex record.
Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.
Abstract
Abstract Provides evidence that fair value estimates of loans, securities and long-term debt disclosed under Statement of Financial Accounting Standards (SFAS) No. 107 provide significant explanatory power for bank share prices beyond that provided by related book values. First-difference estimation; Specifications.
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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
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
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., & Beaver, W. H.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 1996-10-01
- Volume
- 71
- Issue
- 4
- Pages
- 513-537
- ISSN
- 0001-4826 (ISSN-L)
- OpenAlex
- W1496626049
- Cited by
- 449
- References
- 0
- FWCI
- 39.64
- Type
- journal article
- Language
- en
- Open access
- closed
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
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- CoChat. (2026). Citation check: Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. https://app.cochat.ai/papers/10.2308/tar-9611271991
- The paper
- Barth, M. E., & Beaver, W. H. (1996). Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. The Accounting Review. https://doi.org/10.2308/tar-9611271991
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.
