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Mark-to-market accounting and liquidity pricing

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

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Real Bills Revisited: Market Value Accounting and Loan Maturity
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Credit risk transfer and contagion
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Financial Contagion
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Optimal Financial Crises
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Financial Intermediaries and Markets
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00281.xopenalex-snapshot
Marking‐to‐Market: Panacea or Pandora's Box?
inferredcites →https://doi.org/10.1162/jeea.2004.2.6.1015openalex-snapshot
Financial Fragility, Liquidity, and Asset Prices
inferredcites →https://doi.org/10.1162/jeea.2005.3.2-3.535openalex-snapshot
From Cash-in-the-Market Pricing to Financial Fragility
inferredcites →https://doi.org/10.2139/ssrn.676607openalex-snapshot
Book vs. Fair Value Accounting in Banking and Intertemporal Smoothing
inferredcites →https://doi.org/10.2139/ssrn.848484openalex-snapshot
Book vs. Fair Value Accounting in Banking, and Intertemporal Smoothing

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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Market pricing of banks’ fair value assets reported under SFAS 157 since the 2008 financial crisis
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Tax incidence for fragile financial markets
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Procyclicality of U.S. Bank Leverage
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A Survey of Research on Fair Value Accounting for Financial Institutions*
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The role of managerial risk‐taking in the ‘rise and fall’ of the CDS market
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The value relevance of fair value and historical cost measurements during the financial crisis
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The Impact of Fair Value Measurement on Audit Fees: Evidence from Financial Institutions in 24 European Countries
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An Overview of the Crisis: Causes, Consequences, and Solutions*
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Bilanzierungsstandards im Kontext der Finanzmarktkrise
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Marking‐to‐Market: Panacea or Pandora's Box?
inferred← citeshttps://doi.org/10.1111/j.1475-679x.2012.00468.xopenalex-snapshot
Fair Value Accounting and Managers' Hedging Decisions
inferred← citeshttps://doi.org/10.1111/j.1835-2561.2011.00155.xopenalex-snapshot
A Review of the Role of Financial Reporting in the Global Financial Crisis
inferred← citeshttps://doi.org/10.1111/jbfa.12374openalex-snapshot
Tainted Portfolios: How Impairment Accounting Rules Restrict Security Sales
inferred← citeshttps://doi.org/10.1111/jfir.12146openalex-snapshot
DOES MANAGERIAL OPPORTUNISM EXPLAIN THE DIFFERENTIAL PRICING OF LEVEL 3 FAIR VALUE ESTIMATES?
inferred← citeshttps://doi.org/10.1111/jmcb.12893openalex-snapshot
A Note of Caution on Quantifying Banks' Recapitalization Effects
inferred← citeshttps://doi.org/10.1111/jofi.12129openalex-snapshot
Managerial Incentives and Stock Price Manipulation
inferred← citeshttps://doi.org/10.1111/jofi.12357openalex-snapshot
Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading
inferred← citeshttps://doi.org/10.1111/jofi.13010openalex-snapshot
Fire‐Sale Spillovers and Systemic Risk
inferred← citeshttps://doi.org/10.1111/risa.13776openalex-snapshot
Bank Risk Appetite Communication and Risk Taking: The Key Role of Integrated Reports
inferred← citeshttps://doi.org/10.11144/javeriana.cc15-38.pccfopenalex-snapshot
El papel de la contabilidad ante la crisis financiera. Una reflexión sobre el conservadurismo incondicional de la NIIF 9
inferred← citeshttps://doi.org/10.1142/s2010139215500032openalex-snapshot
Debt Market Liquidity and Corporate Default Prediction
inferred← citeshttps://doi.org/10.1142/s2010139223500088openalex-snapshot
Sources of Funding in a Crisis: Evidence from Investment Banks
inferred← citeshttps://doi.org/10.1146/annurev-financial-102710-144816openalex-snapshot
Banking Crises: A Review
inferred← citeshttps://doi.org/10.1146/annurev-financial-110311-101721openalex-snapshot
Corporate Finance and Financial Institutions
inferred← citeshttps://doi.org/10.1146/annurev.financial.050808.114321openalex-snapshot
Financial Crises: Theory and Evidence
inferred← citeshttps://doi.org/10.11606/d.96.2018.tde-28032018-160459openalex-snapshot
Impacto do reconhecimento e mensuração a valor justo de instrumentos financeiros sobre a volatilidade do resultado
inferred← citeshttps://doi.org/10.1177/0148558x1002500206openalex-snapshot
Countering Opportunism in Structuring and Valuing Transactions: The Case of Securitizations
inferred← citeshttps://doi.org/10.1177/0148558x11409151openalex-snapshot
The Amendment of IAS 39
inferred← citeshttps://doi.org/10.1177/0148558x15593854openalex-snapshot
Recognition of Future News in Earnings and Price Bubbles in Experimental Asset Markets
inferred← citeshttps://doi.org/10.1177/0148558x16667316openalex-snapshot
The Pros and Cons of Fair Value Accounting in a Globalized Economy
inferred← citeshttps://doi.org/10.1177/0312896213511089openalex-snapshot
Costs of mandatory international financial reporting standards: Evidence of reduced accrual reliability
inferred← citeshttps://doi.org/10.1201/9781439818541-c29openalex-snapshot
Some Overlooked Ethical Aspects of Bailing Out Banks and the Philosophy of Frederic Bastiat
inferred← citeshttps://doi.org/10.1257/aer.20161749openalex-snapshot
Marking to Market versus Taking to Market
inferred← citeshttps://doi.org/10.1257/jel.20151228openalex-snapshot
Contagion in Financial Networks
inferred← citeshttps://doi.org/10.1257/jep.24.1.93openalex-snapshot
Did Fair-Value Accounting Contribute to the Financial Crisis?
inferred← citeshttps://doi.org/10.1257/mic.2.4.137openalex-snapshot
Security Price Informativeness with Delegated Traders
inferred← citeshttps://doi.org/10.1287/mnsc.2016.2696openalex-snapshot
Marking to Market and Inefficient Investment Decisions
inferred← citeshttps://doi.org/10.1287/mnsc.2020.03249openalex-snapshot
When Myopic Managers Must Mark to Market
inferred← citeshttps://doi.org/10.1287/mnsc.2020.3737openalex-snapshot
Unfair “Fair Value” in Illiquid Markets: Information Spillover Effects in Times of Crisis
inferred← citeshttps://doi.org/10.1287/mnsc.2023.4692openalex-snapshot
Fair Value Accounting, Illiquid Assets, and Financial Stability
inferred← citeshttps://doi.org/10.14267/phd.2013023openalex-snapshot
A valós érték számvitel szerepe és alkalmazása a magyar szabályozási környezetben
inferred← citeshttps://doi.org/10.1506/ap.8.3.1openalex-snapshot
Fair Value Accounting and the Financial Crisis: Messenger or Contributor?*
inferred← citeshttps://doi.org/10.1515/ael-2015-0013openalex-snapshot
The Ecological Rationality of Historical Costs and Conservatism
inferred← citeshttps://doi.org/10.1515/ael-2016-0070openalex-snapshot
Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost
inferred← citeshttps://doi.org/10.15295/bmij.v8i4.1723openalex-snapshot
BANKACILIK SEKTÖRÜNDE GERÇEĞE UYGUN DEĞER KULLANIM DÜZEYİNİN TESPİTİ
inferred← citeshttps://doi.org/10.15332/25005278.6679openalex-snapshot
La Racionalidad Ecológica de los Costos Históricos y el Conservadurismo
inferred← citeshttps://doi.org/10.15640/jehd.v5n1a16openalex-snapshot
Money Literacy, Shopping and Puchasing Patterns among Primary School Students in Malaysia
inferred← citeshttps://doi.org/10.1596/1813-9450-5056openalex-snapshot
The Long and the Short of Emerging Market Debt
inferred← citeshttps://doi.org/10.1596/1813-9450-6922openalex-snapshot
Institutional Investors and Long-Term Investment: Evidence from Chile
inferred← citeshttps://doi.org/10.16930/2237-7662/rccc.v12n37p24-34openalex-snapshot
Efeitos da Aplicação de Valor Justo no Ativo Biológico de Uma Empresa do Ramo de Celulose e Papel
inferred← citeshttps://doi.org/10.17265/1548-6583/2013.09.001openalex-snapshot
Global Financial Crisis and Accounting Rules: The Implications of the New Exposure Draft (ED) “Financial Instruments: Expected Credit Losses” on the Evaluation of Banking Company Loans.
inferred← citeshttps://doi.org/10.17509/jrak.v4i2.4042openalex-snapshot
PERSEPSI WAJIB PAJAK TERHADAP KEPATUHANNYA DALAM MEMBAYAR PAJAK MENGGUNAKAN CONFIRMATORY FACTOR ANALYSIS (STUDI TERHADAP WAJIB PAJAK DAERAH YG TERDAFTAR PADA DINAS PELAYANAN PAJAK KOTA BANDUNG)
inferred← citeshttps://doi.org/10.17615/rg86-ma83openalex-snapshot
Bank Capital Regulation and Systemic Risk in the Presence of Endogenous Fire Sales
inferred← citeshttps://doi.org/10.19030/iber.v10i4.4180openalex-snapshot
Fair Value Accounting: Current Status And A Proposal For Convergence
inferred← citeshttps://doi.org/10.19030/rbis.v3i1.5417openalex-snapshot
Accounting Information Quality
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