Does it matter who serves on the Financial Accounting Standards Board? : Bob Herz’s resignation and fair value accounting for loans
Year of publication: |
2015
|
---|---|
Authors: | Jiang, John Xuefeng ; Wang, Isabel Yanyan ; Xie, Yuan |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 20.2015, 1, p. 371-394
|
Subject: | Financial Accounting Standards Board | Event study | Individual effect | Fair value accounting | Fair-Value-Bilanzierung | IFRS |
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