The DOI matches its Crossref record.
Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107
Open accessAbstract
Frequency: Yearly ISSN: 0015-198X eISSN: 1938-3312 https://www.tandfonline.com/doi/abs/10.1080/0015198X.2021.1947024 The Financial Analysts Journal has a history of publishing academic and practitioner articles on environmental, social, and governance (ESG) issues; many appeared decades before the terminology became common. In celebration of the 75th anniversary, the author provides brief reviews of these articles, including reflections on how the insights brought out in this collective body of work remain important today for investors’ decisions.
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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
Metadata
- Authors
- Marshall, S. B.
- Venue
- CFA Digest
- Publisher
- CFA Institute
- Published
- 1997-08
- Volume
- 27
- Issue
- 3
- Pages
- 15-17
- ISSN
- 0046-9777 (ISSN-L)
- 1938-3320
- OpenAlex
- W2606242542
- Cited by
- 180
- References
- 0
- FWCI
- 16.72
- Type
- journal article
- Language
- en
- Open access
- hybrid
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How to cite
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- CoChat. (2026). Citation check: Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. https://app.cochat.ai/papers/10.2469/dig.v27.n3.105
- The paper
- Marshall, S. B. (1997). Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. CFA Digest. https://doi.org/10.2469/dig.v27.n3.105
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.
