Do US commercial banks use FAS 157 to manage earnings?
Year of publication: |
2012
|
---|---|
Authors: | Chong, Gin ; Huang, Henry ; Zhang, Yi |
Published in: |
International journal of accounting and information management. - Bingley [u.a.] : Emerald, ISSN 1834-7649, ZDB-ID 2473945-5. - Vol. 20.2012, 1, p. 78-93
|
Subject: | Bank | Bilanzpolitik | Accounting policy | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Performance-Management | Performance management | Kreditgeschäft | Bank lending | USA | United States |
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