Fair value accounting for financial instruments : does it improve the association between bank leverage and credit risk?
Elizabeth Blankespoor; Thomas J. Linsmeier; Kathy R. Petroni; Catherine Shakespeare
| Year of publication: |
2013
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|---|---|
| Authors: | Blankespoor, Elizabeth ; Linsmeier, Thomas J. ; Petroni, Kathy Ruby ; Shakespeare, Catherine |
| 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. 88.2013, 4, p. 1143-1177
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| Subject: | fair value accounting | credit risk | banking industry | Kreditrisiko | Credit risk | Fair-Value-Bilanzierung | Fair value accounting | Bank | Jahresabschluss | Financial statement | IFRS |
| 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/10009785606