Showing 1 - 10 of 5,681
Persistent link: https://www.econbiz.de/10010255511
raised concerns that existing provision accounting may be procyclical. Most related studies have found evidence of …
Persistent link: https://www.econbiz.de/10013161851
Persistent link: https://www.econbiz.de/10009716035
Persistent link: https://www.econbiz.de/10008937134
Persistent link: https://www.econbiz.de/10001597768
empirical examination of the potential procyclicality that fair value accounting (FVA) could introduce in bank balance sheets … refined disclosures can mitigate the procyclicality of FVA. Going forward, the valuation approaches for accounting …
Persistent link: https://www.econbiz.de/10012677720
Persistent link: https://www.econbiz.de/10012320419
Persistent link: https://www.econbiz.de/10000001124
Persistent link: https://www.econbiz.de/10000001573
Persistent link: https://www.econbiz.de/10000883030