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Fair value accounting
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Fair value versus
amortized
cost
measurement and the timeliness of other-than-temporary impairments : evidence from the insurance industry
Khan, Urooj
;
Ryan, Stephen G.
;
Varma, Abhishek
- In:
The accounting review : a publication of the American …
94
(
2019
)
6
,
pp. 285-307
Persistent link: https://www.econbiz.de/10012135002
Saved in:
2
Banks' financial reporting and financial system stability
Acharya, Viral V.
;
Ryan, Stephen G.
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 277-340
Persistent link: https://www.econbiz.de/10011499999
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3
Interest-rate and calendar-time effects in money market fund and bank deposit cash flows
Kotomin, Vladimir
;
Smith, Stanley
;
Winters, Drew
- In:
Journal of Economics and Finance
38
(
2014
)
1
,
pp. 84-95
. Institutional MMF investors appear to take advantage of arbitrage opportunities created by MMFs using the
amortized
cost
technique …
Persistent link: https://www.econbiz.de/10010759774
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