Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments
| Year of publication: |
2006
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|---|---|
| Authors: | Ahmed, Anwer S. ; Kilic, Emre ; Lobo, Gerald J. |
| Published in: |
The accounting review : a journal of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 2102249. - Vol. 81.2006, 3, p. 567-588
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