Banks' asset reporting frequency and capital regulation : an analysis of discretionary use of fair-value accounting
Carlos Corona, Lin Nan, Gaoqing Zhang
| Year of publication: |
2019
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|---|---|
| Authors: | Corona, Carlos ; Nan, Lin ; Zhang, Gaoqing |
| 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. 94.2019, 2, p. 157-178
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| Subject: | fair-value accounting | banking | capital requirement | Basler Akkord | Basel Accord | Bankrechnungslegung | Bank accounting | Fair-Value-Bilanzierung | Fair value accounting | Theorie | Theory | Bankenregulierung | Bank regulation | Bilanzielle Bewertung | Accounting valuation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-52209 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012138240