The financial reporting of fair value based on managerial inputs versus market inputs : evidence from mortgage servicing rights
Year of publication: |
2013
|
---|---|
Authors: | Altamuro, Jennifer ; Zhang, Haiwen |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 18.2013, 3, p. 833-858
|
Subject: | Mortgage servicing rights | Fair value | Market inputs | Managerial inputs | FAS 157 | Hypothek | Mortgage | Fair-Value-Bilanzierung | Fair value accounting | IFRS |
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