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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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/908
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Institution: Singapore Management University
Language: English