Market reactions to accounting regulations in the savings and loan industry

American Institute of Certified Public Accountants, 1979 Arnold, 1988 Barth, 1990, Thrift-industry crises: Revealed weaknesses in the federal deposit insurance system Barth, 1989, The determinants of thrift institution resolution costs Barth, 1989, Moral hazard and the thrift crisis: An analysis of 1988 resolutions Barth, 1989, Consolidation of the U.S. thrift industry under the Financial Institutions Reform, Recovery, and Enforcement Act Bennett, 1984, S & L accounting Bisenius, 1986, Insolvent thrift institution, agency issues, and the management consignment program, Working paper prepared for the Financial Management Association annual meeting session of agency problems applicable to financial institutions Blacconiere, 1988, Accounting regulations in the savings and loan industry: Evidence of market reactions and implications of contracting theory Blacconiere, 1990 Bowen, 1989, A joint test of market efficiency and the information content of earnings during the stock market crash of October 1987, Journal of Accounting and Economics, 11, 225, 10.1016/0165-4101(89)90007-4 Brown, 1985, Using daily returns: The case of event studies, Journal of Financial Economics, 14, 3, 10.1016/0304-405X(85)90042-X Collins, 1981, A cross-sectional analysis of the economic determinants of market reaction to proposed mandatory accounting changes in the oil and gas industry, Journal of Accounting and Economics, 3, 37, 10.1016/0165-4101(81)90034-3 Flannery, 1984, The effect of interest rate changes on the common stock returns of financial institutions, Journal of Finance, 39, 1141, 10.2307/2327618 Hill, 1989, Selection of GAAP or RAP in savings and loan industry, The Accounting Review, 64, 667 Holthausen, 1983, The economic consequences of accounting choice: Implications of costly contracting and monitoring, Journal of Accounting and Economics, 5, 77, 10.1016/0165-4101(83)90007-1 Horvitz, 1981, Short-run solutions for troubled thrift institutions, The future of the thrift industry, Proceedings of a conference sponsored by the Federal Reserve Bank of Boston, 44 Huang, 1986 Jarrell, 1979, Pro-producer regulation and accounting for assets: The case of electric utilities, Journal of Accounting and Economics, 1, 93, 10.1016/0165-4101(79)90002-8 Kane, 1987, Dangers of capital forbearance: The case of the FSLIC and ‘zombie’ S&Ls, Contemporary Policy Issues, 77, 10.1111/j.1465-7287.1987.tb00247.x Leftwich, 1981, Evidence on the impact of mandatory accounting principles on corporate loan agreements, Journal of Accounting and Economics, 3, 3, 10.1016/S0165-4101(81)80001-8 Lys, 1984, Mandated accounting changes and debt covenants: The case of oil and gas accounting, Journal of Accounting and Economics, 6, 39, 10.1016/0165-4101(84)90019-3 McEachern, 1986, RAP and GAAP discrepancies reflect different perspectives, Savings Institutions, 46 Noreen, 1989 Posner, 1974, Theories of economic regulation, Bell Journal of Economics, 5, 335, 10.2307/3003113 Sheshunoff & Co., 1987 Stigler, 1971, The theory of economic regulation, Bell Journal of Economics, 2, 3, 10.2307/3003160 United States League of Savings Institutions, 1986 Watts, 1986 Watts, 1990, Positive accounting theory: A ten year perspective, Accounting Review, 65, 131