The contribution of bank regulation and fair value accounting to procyclical leverage
Amir Amel-Zadeh, Mary E. Barth, Wayne R. Landsman
| Year of publication: |
September 2017
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|---|---|
| Authors: | Amel-Zadeh, Amir ; Barth, Mary E. ; Landsman, Wayne R. |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 22.2017, 3, p. 1423-1454
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| Subject: | Fair value accounting | Procyclicality | Leverage | Bank regulation | Commercial banks | Fair-Value-Bilanzierung | Bankenregulierung | IFRS | Konjunktur | Business cycle | Bank |
| Description of contents: | Description [link.springer.com] |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Erratum enthalten in: Volume 22, Number 3, September 2017, Seite 1455-1457 |
| Other identifiers: | 10.1007/s11142-017-9410-6 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011743320