A convenient scapegoat : fair value accounting by commercial banks during the financial crisis
Brad A. Badertscher; Jeffrey J. Burks; Peter D. Easton
| Year of publication: |
2012
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|---|---|
| Authors: | Badertscher, Brad A. ; Burks, Jeffrey J. ; Easton, Peter D. |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 87.2012, 1, p. 59-90
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| Subject: | regulatory capital | standard setting | other-than-temporary impairments | fair value accounting | mark-to-market | pro-cyclical | contagion | credit crisis | asset sales | Finanzkrise | Financial crisis | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Bilanzielle Bewertung | Accounting valuation | Basler Akkord | Basel Accord | Ansteckungseffekt | Contagion effect | Bankrechnungslegung | Bank accounting |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009506471