Chipalkatti, Niranjan; DiPierro, Massimo; Luft, Carl; … - In: The Journal of Risk Finance 21 (2020) 5, pp. 559-576
Purpose: In 2009, effective the second-quarter, the financial accounting standards board mandated that all banks need to disclose the fair value of loans in their 10-Q filings in addition to their 10-K filings. This paper aims to investigate whether these disclosures reduced the level of...