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Journal of Financial Economics Vol. 71 No. 3 2004

Market evidence on the opaqueness of banking firms’ assets

Mark J. Flannery1; Simon H. Kwan2; Mahendrarajah Nimalendran1

1 University of Florida · 2 Federal Reserve Bank of San Francisco

Abstract

We assess the market microstructure properties of U.S. banking firms’ equity, to determine whether they exhibit more or less evidence of asset opaqueness than similar-sized nonbanking firms. The evidence indicates that large bank holding companies (BHC), traded on the NYSE, have very similar trading properties to their matched nonfinancial firms. In contrast, smaller BHCs, traded on NASDAQ, trade much less frequently despite having very similar spreads. Analysis of IBES earnings forecasts indicates that banking assets are not unusually opaque; they are simply boring. The implications for regulatory policy and future market microstructure research are discussed.

DOI
10.1016/s0304-405x(03)00185-5
Volume
71
Issue
3
Pages
419-460
Language
en
Sources
crossref bibtex:phds-export.bib openalex

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