The Accounting Review Vol. 69 No. 1 1994
Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.
Abstract
Investigates how disclosed fair value of banks' investment securities and fair value securities gains and losses are reflected in share prices compared with historical costs. Fair value accounting debate and investment securities; Estimation equations; Fair value relevance and reliability for valuing banks' equity.
- DOI
- 10.2308/tar-9410256358
- Volume
- 69
- Issue
- 1
- Pages
- 1-25
- Language
- en
- Sources
- openalex crossref