FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2538136622> ?p ?o ?g. }

• W2538136622 endingPage "127" @default.
• W2538136622 startingPage "111" @default.
• W2538136622 abstract "Fair value, the value of an item in an orderly exchange, has been shown to have greater value relevance than historical cost. However, there is limited literature on the predictive ability of fair value. Our study contributes to this emerging area of research by examining the predictive ability of the SFAS 107 fair value disclosures by U.S. banks for future performance as measured by operating cash flows and earnings over a three-year time horizon. Furthermore, we provide evidence on the influence of the 2007/2008 Global Financial Crisis (GFC) on the relationships between bank fair values and future performance, thereby showing whether market illiquidity affected the underlying relationships. We also test for the impact of bank characteristics - size, capital adequacy and growth prospects - on predictive ability. Our findings suggest that fair values have predictive ability for both the cash flow and earnings measures of performance and that the GFC did not have an adverse impact on the predictive ability of bank fair values. However, we find that the predictive ability of fair value is strongest for operating cash flows. The study supports the relevance of fair value, as indicated by predictive ability for performance, and thus makes an important contribution to the fair value accounting literature and accounting standard-setting." @default.
• W2538136622 created "2016-10-28" @default.
• W2538136622 creator A5023128179 @default.
• W2538136622 creator A5082469117 @default.
• W2538136622 creator A5084435013 @default.
• W2538136622 date "2017-02-01" @default.
• W2538136622 modified "2023-10-09" @default.
• W2538136622 title "The predictive value of bank fair values" @default.
• W2538136622 cites W1482332936 @default.
• W2538136622 cites W1574807188 @default.
• W2538136622 cites W1966180439 @default.
• W2538136622 cites W1966645153 @default.
• W2538136622 cites W1974002994 @default.
• W2538136622 cites W1979579723 @default.
• W2538136622 cites W1986187321 @default.
• W2538136622 cites W2001938153 @default.
• W2538136622 cites W2038811721 @default.
• W2538136622 cites W2040104932 @default.
• W2538136622 cites W2081988994 @default.
• W2538136622 cites W2108818539 @default.
• W2538136622 cites W2115416008 @default.
• W2538136622 cites W2116988722 @default.
• W2538136622 cites W2128662763 @default.
• W2538136622 cites W2130465387 @default.
• W2538136622 cites W2173940913 @default.
• W2538136622 cites W2247649312 @default.
• W2538136622 cites W2322598727 @default.
• W2538136622 cites W2752617332 @default.
• W2538136622 cites W3121516636 @default.
• W2538136622 cites W3122025932 @default.
• W2538136622 cites W3122513328 @default.
• W2538136622 cites W3122553588 @default.
• W2538136622 cites W3122979793 @default.
• W2538136622 cites W3123105456 @default.
• W2538136622 cites W3123117723 @default.
• W2538136622 cites W3124072073 @default.
• W2538136622 cites W3124813220 @default.
• W2538136622 cites W4226061747 @default.
• W2538136622 cites W4231546411 @default.
• W2538136622 doi "https://doi.org/10.1016/j.pacfin.2016.10.008" @default.
• W2538136622 hasPublicationYear "2017" @default.
• W2538136622 type Work @default.
• W2538136622 sameAs 2538136622 @default.
• W2538136622 citedByCount "12" @default.
• W2538136622 countsByYear W25381366222017 @default.
• W2538136622 countsByYear W25381366222018 @default.
• W2538136622 countsByYear W25381366222019 @default.
• W2538136622 countsByYear W25381366222020 @default.
• W2538136622 countsByYear W25381366222021 @default.
• W2538136622 countsByYear W25381366222023 @default.
• W2538136622 crossrefType "journal-article" @default.
• W2538136622 hasAuthorship W2538136622A5023128179 @default.
• W2538136622 hasAuthorship W2538136622A5082469117 @default.
• W2538136622 hasAuthorship W2538136622A5084435013 @default.
• W2538136622 hasBestOaLocation W25381366222 @default.
• W2538136622 hasConcept C105795698 @default.
• W2538136622 hasConcept C121955636 @default.
• W2538136622 hasConcept C126322002 @default.
• W2538136622 hasConcept C138885662 @default.
• W2538136622 hasConcept C139719470 @default.
• W2538136622 hasConcept C144133560 @default.
• W2538136622 hasConcept C149782125 @default.
• W2538136622 hasConcept C162118730 @default.
• W2538136622 hasConcept C162324750 @default.
• W2538136622 hasConcept C163428354 @default.
• W2538136622 hasConcept C166819830 @default.
• W2538136622 hasConcept C195711298 @default.
• W2538136622 hasConcept C202552767 @default.
• W2538136622 hasConcept C2776291640 @default.
• W2538136622 hasConcept C2778300220 @default.
• W2538136622 hasConcept C2781426361 @default.
• W2538136622 hasConcept C3019719930 @default.
• W2538136622 hasConcept C33923547 @default.
• W2538136622 hasConcept C47096860 @default.
• W2538136622 hasConcept C63149375 @default.
• W2538136622 hasConcept C71924100 @default.
• W2538136622 hasConcept C95124753 @default.
• W2538136622 hasConceptScore W2538136622C105795698 @default.
• W2538136622 hasConceptScore W2538136622C121955636 @default.
• W2538136622 hasConceptScore W2538136622C126322002 @default.
• W2538136622 hasConceptScore W2538136622C138885662 @default.
• W2538136622 hasConceptScore W2538136622C139719470 @default.
• W2538136622 hasConceptScore W2538136622C144133560 @default.
• W2538136622 hasConceptScore W2538136622C149782125 @default.
• W2538136622 hasConceptScore W2538136622C162118730 @default.
• W2538136622 hasConceptScore W2538136622C162324750 @default.
• W2538136622 hasConceptScore W2538136622C163428354 @default.
• W2538136622 hasConceptScore W2538136622C166819830 @default.
• W2538136622 hasConceptScore W2538136622C195711298 @default.
• W2538136622 hasConceptScore W2538136622C202552767 @default.
• W2538136622 hasConceptScore W2538136622C2776291640 @default.
• W2538136622 hasConceptScore W2538136622C2778300220 @default.
• W2538136622 hasConceptScore W2538136622C2781426361 @default.
• W2538136622 hasConceptScore W2538136622C3019719930 @default.
• W2538136622 hasConceptScore W2538136622C33923547 @default.
• W2538136622 hasConceptScore W2538136622C47096860 @default.
• W2538136622 hasConceptScore W2538136622C63149375 @default.
• W2538136622 hasConceptScore W2538136622C71924100 @default.

• next