Agency problems, accounting slack, and banks' response to proposed reporting of loan fair values
Year of publication: |
2014
|
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Authors: | Hodder, Leslie D. ; Hopkins, Patrick E. |
Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 39.2014, 2, p. 117-133
|
Subject: | Finanzprodukt | Financial product | Regulierung | Regulation | Fair-Value-Bilanzierung | Fair value accounting | Prinzipal-Agent-Theorie | Agency theory | USA | United States |
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