Fair value accounting and earnings persistence : evidence from international banks
Daifei (Troy) Yao, Majella Percy, Jenny Stewart, Fang Hu
| Year of publication: |
2018
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|---|---|
| Authors: | Yao, Daifei ; Percy, Majella ; Stewart, Jenny ; Hu, Fang |
| Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 17.2018, 1, p. 47-68
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| Subject: | fair value measurement | fair value accounting | fair value hierarchy | earnings persistence | international banks | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Bank | Internationale Bank | International bank | Bilanzielle Bewertung | Accounting valuation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/jiar-51983 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011913486