Similar Search Results

The mixed attribute model in SFAS 133 cash flow hedge accounting: implications for market pricing

Makar, Stephen D.; Wang, Li; Alam, Pervaiz - In: Review of accounting studies 18 (2013) 1, pp. 66-94

Persistent link: https://www.econbiz.de/10009745120

Makar, Stephen D.; Wang, Li; Alam, Pervaiz - In: The journal of corporate accounting & finance 24 (2012/13) 1, pp. 25-28

Persistent link: https://www.econbiz.de/10009731671

The value-relevance of derivative disclosures by commercial banks: a comprehensive study of information content under SFAS Nos. 119 and 133

Wang, Li; Alam, Pervaiz; Makar, Stephen D. - In: Review of quantitative finance and accounting 25 (2005) 4, pp. 413-427

Persistent link: https://www.econbiz.de/10003230340

The Value-Relevance of Derivative Disclosures by Commercial Banks: A Comprehensive Study of Information Content Under SFAS Nos. 119 and 133

Wang, Li; Alam, Pervaiz; Makar, Stephen - In: Review of Quantitative Finance and Accounting 25 (2005) 4, pp. 413-427

This study examines the value-relevance of banks' derivative disclosures under Statements of Financial Accounting Standards (SFAS) Nos. 119 and 133. Using the complete time-series of SFAS No. 119 disaggregated notional value disclosures and the most recently available SFAS No. 133 fair value...

Persistent link: https://www.econbiz.de/10005673941

The mixed attribute model in SFAS 133 cash flow hedge accounting: implications for market pricing

Makar, Stephen; Wang, Li; Alam, Pervaiz - In: Review of accounting studies 18 (2013) 1, pp. 66-94

Persistent link: https://www.econbiz.de/10010088908

The Value-Relevance of Derivative Disclosures by Commercial Banks: A Comprehensive Study of Information Content Under SFAS Nos. 119 and 133

Wang, Li; Alam, Pervaiz; Makar, Stephen - In: Review of quantitative finance and accounting 25 (2005) 4, pp. 413

Persistent link: https://www.econbiz.de/10007147231