Accounting choice in measurement and comparability : an examination of the effect of the fair value option
Joana C. Fontes, Argyro Panaretou, Catherine Shakespeare
| Year of publication: |
2025
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| Authors: | Fontes, Joana Cardoso ; Panaretou, Argyro ; Shakespeare, Catherine |
| Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 30.2025, 2, p. 1592-1637
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| Subject: | Banks | Comparability | Fair value option | Financial instruments | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Bank | Vergleich | Comparison |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-025-09869-5 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015533921