The Accounting Review Vol. 71 No. 2 1996
Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107.
Abstract
Evaluates the association between the market value of banks' common equity and fair value estimates disclosed under Statement of Financial Accounting Standards No.107. Fair value accounting; Financial instruments; Financial statement disclosures; Commercial banking.
- DOI
- 10.2308/tar-9605081094
- Volume
- 71
- Issue
- 2
- Pages
- 161-182
- Language
- en
- Sources
- crossref openalex