Discussion: “Fair Value Disclosures for Investment Securities and Bank Equity: Evidence from SFAS No. 115”

Ahmed A. S. Takeda C. . 1995. “Stock Market Valuation of Gains and Losses on Commercial Banks' Investment Securities: An Empirical Analysis.” Journal of Accounting and Economics 20 (September): 207–225.

Barth M. E. 1994. “Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.” Accounting Review 69 (January): 1–25.

Barth M. E. Beaver W. H. Landsman W. R. . 1996. “Value-Relevance of Banks' Fair Value Disclosures Under SFAS No. 107.” Accounting Review 71 (October): 513–537.

Barth M. E. Kallapur S. . 1996. “The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research.” Contemporary Accounting Research 13 (Fall): 527–567.

Beaver W. H. Venkatachalam M. . 1998. “Differential Pricing of the Discretionary and Nondiscretionary Components of Loan Fair Values.” Working Paper, Stanford University.

Eccher E. A. Ramesh K. Thiagarajan S. R. . 1996. “Fair Value Disclosures by Bank Holding Companies.” Journal of Accounting and Economics 22 (August—December): 79–117.

Edwards E. O. Bell P. W. . 1961. The Theory and Measurement of Business Income. Berkeley: University of California Press.

Nelson K. K. 1996. “Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107.” Accounting Review 71 (April): 161–182.

Petroni K. R. Wahlen J. M. . 1995. “Fair Values of Equity and Debt Securities and Share Prices of Property-Liability Insurers.” Journal of Risk and Insurance 62 (December): 719–737.