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SFAS 115, comprehensive income, and ...

The George Washington University.

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SFAS 115, comprehensive income, and the value relevance of realized and unrealized gains and losses of commercial banks.

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	SFAS 115, comprehensive income, and the value relevance of realized and unrealized gains and losses of commercial banks./
作者:	Cole, Cathy J.
面頁冊數:	138 p.
附註:	Chairman: William R. Baber.
Contained By:	Dissertation Abstracts International60-07A.
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=9939746
ISBN:	9780599410701

SFAS 115, comprehensive income, and the value relevance of realized and unrealized gains and losses of commercial banks.
Cole, Cathy J.

SFAS 115, comprehensive income, and the value relevance of realized and unrealized gains and losses of commercial banks. - 138 p.

Chairman: William R. Baber.

Thesis (Ph.D.)--The George Washington University, 1999.

This study examines whether investors price commercial banks' security gains and losses classified in accordance with SFAS 115. Classifications of trading, available-for-sale, and held-to-maturity are specifically considered. Pricing of available-for-sale gains and losses, which are recognized in other comprehensive income, and held-to-maturity gains and losses, which are disclosed but not recognized, are compared. Correspondence between rankings in FASB's recognition hierarchy and differential investor pricing of gains and losses is examined. Also considered is how value relevance depends on firm size, regulatory capital position, and certain SFAS 115 transition and measurement issues.

ISBN: 9780599410701Subjects--Topical Terms:

1020666
Business Administration, Accounting.

SFAS 115, comprehensive income, and the value relevance of realized and unrealized gains and losses of commercial banks.
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520 $a This study examines whether investors price commercial banks' security gains and losses classified in accordance with SFAS 115. Classifications of trading, available-for-sale, and held-to-maturity are specifically considered. Pricing of available-for-sale gains and losses, which are recognized in other comprehensive income, and held-to-maturity gains and losses, which are disclosed but not recognized, are compared. Correspondence between rankings in FASB's recognition hierarchy and differential investor pricing of gains and losses is examined. Also considered is how value relevance depends on firm size, regulatory capital position, and certain SFAS 115 transition and measurement issues.
520 $a Results generally support the value relevance of year-end holding gains and losses and current year realized gains and losses recognized in net income. Evidence is mixed on the value relevance of available-for-sale components of current year other comprehensive income or held-to-maturity components of current year fair value income. Differences in valuation between available-for-sale gains and losses recognized in comprehensive income and held-to-maturity gains and losses that are disclosed are generally not supported. Evidence of correspondence between rankings in FASB's recognition hierarchy and differential pricing of gains and losses is limited. Thus, despite FASB's increasing use of other comprehensive income for recognition of market-driven changes in fair value, evidence generally does not support that gains recognized in comprehensive income are more value relevant to investors than those that are merely disclosed.
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