Are fair value options created equal? : a study of SFAS 159 and earnings volatility
Robert Couch, Nicole Thibodeau, Wei Wu
| Year of publication: |
September 2017
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| Authors: | Couch, Robert B. ; Thibodeau, Nicole ; Wu, Wei |
| Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 38.2017, p. 15-29
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| Subject: | Earnings volatility | Financial institutions | Fair value option | Fair value accounting | Global accounting standards | Accounting choice | SFAS 159 | IAS 39 | IFRS | Fair-Value-Bilanzierung | Volatilität | Volatility | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy | Welt | World |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.adiac.2017.05.001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011811255