Does fair value accounting exacerbate the procyclicality of bank lending?
Year of publication: |
March 2016
|
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Authors: | Xie, Biqin |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 54.2016, 1, p. 235-274
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Subject: | bank lending | fair value accounting | procyclicality | Kreditgeschäft | Bank lending | Fair-Value-Bilanzierung | Fair value accounting | Konjunktur | Business cycle | IFRS | Bank |
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