Value-relevance of banks' derivatives disclosures

Article Abstract:

The value-relevance of bank's derivatives disclosures help explain cross-sectional differences in bank stock prices as reflected in the coefficient on the fair value of derivatives after controlling for effects of all derivatives on on-balance sheet assets and liabilities. The disclosure also provides information on both the notional amounts of derivatives and incremental information on their fair value.

Accounting Methods, Financial Management, Accounting and auditing, Derivatives (Financial instruments)

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The Effects of Debt Covenants and Political Costs on the Choice of Accounting Methods

Article Abstract:

Explanation of the choice of accounting methods for research and development costs is investigated. More highly leveraged firms chose to capitalize research and development costs. These firms also used more public debt, and had a higher dividend/earning ratio.

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Regulatory monitoring as a substitute for debt covenants

Article Abstract:

A study of the debt issues of 105 banks between 1979 and 1984 shows that the number of debts issued by banks that had substituted federal monitoring for debt covenants were lesser than those of the banks that didnEt.

Commercial Banks, Legal issues & crime, Government regulation (cont), Government regulation, Legal/Government Regulation, Analysis, Laws, regulations and rules, Debt financing (Corporations), Debt financing, Global economy

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