Relevance of fair value disclosures in Spanish credit institutions
Year of publication: |
2022
|
---|---|
Authors: | Delgado-Vaquero, David ; Morales-Díaz, José ; Villacorta Hernández, Miguel Ángel |
Published in: |
Revista de Contabilidad. - Valencia : ASEPUC, ISSN 1988-4672, ZDB-ID 2452267-3. - Vol. 25.2022, 2, p. 175-189
|
Subject: | Fair Value | IFRS | Financial Instruments | Fair-Value-Bilanzierung | Fair value accounting | Spanien | Spain | Bank | Unternehmenspublizität | Corporate disclosure |
-
Alaraji, Fedaa Abd Almajid Sabbar, (2018)
-
Factors influencing non-compliance with ASU 2010-06 in the banking industry
Lu, Hung-yuan, (2014)
-
Are Level 3 fair values reflected in firm value? : evidence from European banks
Kisseleva, Katja, (2016)
- More ...
-
Estimating a credit rating for accounting purposes : a quantitative approach
Delgado-Vaquero, David, (2018)
-
Delgado-Vaquero, David, (2019)
-
Delgado-Vaquero, David, (2020)
- More ...