The effects of SFAS 157 disclosures on investment decisions
Year of publication: |
April/May 2017
|
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Authors: | Iselin, Michael ; Nicoletti, Allison |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 63.2017, 2/3, p. 404-427
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Subject: | Economic consequences of accounting standards | SFAS 157 | Banks | Fair value accounting | IFRS | Fair-Value-Bilanzierung | Bilanzierungsgrundsätze | Accounting standards | Bank | Unternehmenspublizität | Corporate disclosure | Bilanzrecht | Accounting law |
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