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- W2262846046 abstract "In the face of political pressure in 2009, the FASB relaxed fair value rules to give managers more discretion in measurement of fair value. Supporters argued that the accounting regulatory change would help convey managers’ private information on the measurement of fair values, while critics of the change were concerned that the increased managerial discretion would be opportunistically exploited by managers to achieve regulatory forbearance. This study investigates these two assertions by examining the impacts of relaxing fair value rules on the quality of earnings. Using a sample of U.S. bank holding companies we find that an apparent increase in managerial discretion in fair value is associated with a lower earnings response coefficient during the three-day window around earnings announcements and a higher probability of meeting analysts’ forecasts. Overall, the results indicate that the relaxation of fair value measurement rules adversely impacted the quality of financial reporting by U.S. banks." @default.
- W2262846046 created "2016-06-24" @default.
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- W2262846046 date "2012-01-01" @default.
- W2262846046 modified "2023-09-23" @default.
- W2262846046 title "The Effects of the Fasb's Relaxation of Fair Value Rules on the Quality of U.S. Bank Earnings" @default.
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- W2262846046 doi "https://doi.org/10.2139/ssrn.2175373" @default.
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