(Richard) Lu, Hung-Yuan; Mande, Vivek - In: Managerial Auditing Journal 29 (2014) 6, pp. 548-574
Purpose – This study aims to examine whether banks are compliant with the Financial Accounting Standards Board’s standard Accounting Standards Update (ASU) 2010-06 requiring disaggregated fair value hierarchy information. It also identifies institutional and firm-specific factors that are...
