Ehalaiye, Dimu; Tippett, Mark; van Zijl, Tony - In: International Journal of Accounting & Information Management 28 (2020) 4, pp. 739-757
Purpose: The purpose of this paper is to investigate whether levels-classified fair values of US banks based on SFAS 157: Fair Value Measurements, as recognised in the quarterly financial statements of the banks over the period from 2008 until 2015, have predictive value in relation to the...
