Bank Risk and the Value Relevance of Fair Value Gains and Losses

This paper studies the value relevance of fair value gains and losses for an international sample of banks. Logically it is possible for the increased subjectivity associated with the implementation of fair value accounting in highly risky situations to result in fair value numbers that are less val...

Full description

Saved in:
Bibliographic Details
Main Authors: LIM, Chu Yeong, Walker, Martin, LEE, Edward, Kausar, Asad
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2011
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/907
Tags: Add Tag
No Tags, Be the first to tag this record!
Institution: Singapore Management University
Language: English