Chong, Gin; Huang, Henry; Zhang, Yi - In: International Journal of Accounting and Information … 20 (2012), pp. 78-93
Purpose – The purpose of this paper is to examine whether commercial banks manage earnings through their use of Level 3 valuation under The Statement of Financial Accounting Standards No. 157 (FAS 157), Fair Value Measurements. To achieve this goal, the authors investigate the association...