Chong, Gin; Huang, Henry; Zhang, Yi - In: International Journal of Accounting & Information Management 20 (2012) 1, pp. 78-93
valuation under The Statement of Financial Accounting Standards No. 157 (FAS 157), Fair Value Measurements . To achieve this … implications for the accounting standard setters, banking sector and policy decision makers. Originality/value – This is the first …