Predicting credit losses : loan fair values versus historical costs
Brett W. Cantrell; John M. McInnis; Christopher G. Yust
| Year of publication: |
2014
|
|---|---|
| Authors: | Cantrell, Brett W. ; McInnis, John ; Yust, Christopher G. |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 89.2014, 1, p. 147-176
|
| Subject: | fair value | loans | historical cost | chargeoffs | impairments | credit loss | bank failure | Fair-Value-Bilanzierung | Fair value accounting | Kreditrisiko | Credit risk | Bilanzielle Bewertung | Accounting valuation | Kreditgeschäft | Bank lending | Bankinsolvenz | Bank failure | IFRS |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010256779