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. We investigate if the value relevance of fair value gains and losses increases or decreases with bank risk. One possibility is that, as risk increases, the scope for subjectivity in fair value...
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Main Authors: | , , , |
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Format: | text |
Language: | English |
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Institutional Knowledge at Singapore Management University
2011
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Subjects: | |
Online Access: | https://ink.library.smu.edu.sg/soa_research/908 |
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Institution: | Singapore Management University |
Language: | English |