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...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2011
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/907 |
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| Institution: | Singapore Management University |
| Language: | English |