Drago, Danilo; Mazzuca, Maria; Colonel, Renata Trinca - In: Journal of Financial Regulation and Compliance 21 (2013) May, pp. 108-120
Purpose – With reference to IAS/IFRS, the purpose of this paper is to examine the value relevance of the two amortised cost/fair value measurement methods applied to loans, and test whether loan fair values are an incremental explanatory factor for a bank's stock price, beyond that provided by...
