Fair value accounting and debt contracting : evidence from adoption of SFAS 159
Peter R. Demerjian, John Donovan, and Chad R. Larson
| Year of publication: |
September 2016
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| Authors: | Demerjian, Peter R. ; Donovan, John ; Larson, Chad R. |
| Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 54.2016, 4, p. 1041-1076
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| Subject: | fair value accounting | debt contracting | SFAS 159 | fair value liabilities | Fair-Value-Bilanzierung | Fair value accounting | IFRS |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1475-679X.12126 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011557667