The Accounting Review Vol. 71 No. 4 1996
Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.
Abstract
Provides evidence that fair value estimates of loans, securities and long-term debt disclosed under Statement of Financial Accounting Standards (SFAS) No. 107 provide significant explanatory power for bank share prices beyond that provided by related book values. First-difference estimation; Specifications.
- DOI
- 10.2308/tar-9611271991
- Volume
- 71
- Issue
- 4
- Pages
- 513-537
- Language
- en
- Sources
- openalex crossref