BallR.BrownP.. 1968. “An Empirical Evaluation of Accounting Income Numbers.”Journal of Accounting Research (Autumn): 159–178.
2.
BarthM.1994. “Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.”The Accounting Review69 (January): 1–25.
3.
BarthM.BeaverW.LandsmanW.. 1996. “Value-Relevance of Banks' Fair Value Disclosures under SFAS 107.”The Accounting Review (October): 513–537.
4.
BeattyA.ChamberlainS.MaglioloJ.. 1995. “Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital and Earnings.”Journal of Accounting Research33 (Autumn): 231–261.
5.
BeaverW.EgerC.RyanS.WolfsonM.. 1989. “Financial Reporting, Supplemental Disclosures and Bank Share Prices.”Journal of Accounting Research27 (Autumn): 157–178.
6.
CollinsJ.ShackelfordD.WahlenJ.. 1995. “Bank Differences in the Coordination of Regulatory Capital, Taxes and Earnings.”Journal of Accounting Research33 (Autumn): 263–291.
7.
EccherA.RameshK.ThiagarajanR.. 1996. “Fair Value Disclosures by Bank Holding Companies.”Journal of Accounting & Economics22:79–117.
8.
LiuC. C.RyanS.WahlenJ.. 1997. “Differential Valuation Implications of Loan Loss Provisions across Banks and Fiscal Quarters.”The Accounting Review (January): 133–146.
9.
NelsonK.1996. “Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS 107.”The Accounting Review71 (April): 161–182.
10.
NissimD.1999. “Reliability of Banks' Fair Value Disclosures for Loans.” Working paper, Columbia University.
11.
PetroniK.RyanS.WahlenJ., 2000. “Discretionary and Non-Discretionary Revisions of Loss Reserves by Property-Casualty Insurers: Differential Implications for Future Profitability, Risk-and Market Value.”Review of Accounting Studies5:95–125.
12.
ScholesM.WilsonG. P.WolfsonM.. 1990. “Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks.”Review of Financial Studies3:625–650.
13.
WahlenJ.1994. “The Nature of Information in Commercial Bank Loan Loss Disclosures.”The Accounting Review69 (July): 455–478.