The timeliness of financial reporting and fair values : evidence from U.S. banks
Year of publication: |
March 2017
|
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Authors: | Huang, Hua-Wei ; Dao, Mai ; Sun, Wen-Chi |
Published in: |
Review of Pacific Basin financial markets and policies. - Hackensack, NJ [u.a.] : World Scientific, ISSN 0219-0915, ZDB-ID 1465471-4. - Vol. 20.2017, 1, p. 1-30
|
Subject: | SFAS 157 | fair value | earnings announcement lag | audit report lag | USA | United States | Fair-Value-Bilanzierung | Fair value accounting | Berichtswesen | Reporting | IFRS | Wirtschaftsprüfung | Financial audit |
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