Fair value accounting for liabilities : the role of disclosures in unraveling the counterintuitive income statement effect from credit risk changes
Lisa Milici Gaynor; Linda McDaniel; Teri Lombardi Yohn
| Year of publication: |
2011
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|---|---|
| Authors: | Gaynor, Lisa Milici ; McDaniel, Linda ; Yohn, Teri Lombardi |
| Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 36.2011, 3, p. 125-134
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| Subject: | Verbindlichkeiten | Corporate debt | Fair-Value-Bilanzierung | Fair value accounting | Kreditrisiko | Credit risk | USA | United States |
| 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/10009234802