The effect of the fair value option on bank earnings and regulatory capital management : evidence from realized securities gains and losses
Year of publication: |
2015
|
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Authors: | Greiner, Adam J. |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 31.2015, 1, p. 33-41
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Subject: | Bilanzpolitik | Accounting policy | Fair-Value-Bilanzierung | Fair value accounting | Wertpapier | Securities | Bank | Vergleich | Comparison |
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