Fair value accounting in the absence of prudence in accounting standards : an illustration with exotic derivatives
Jacinto Marabel-Romo, Andrés Guiral, José Luis Crespo-Espert, José A. Gonzalo and Doocheol Moon
| Alternative title: | Valor razonable en la ausencia de prudencia en las normas contables |
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| Year of publication: |
2017
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| Authors: | Marabel-Romo, Jacinto ; Guiral, Andrés ; Crespo Espert, José Luis ; Gonzalo Angulo, José A. ; Moon, Doocheol |
| Published in: |
Spanish journal of finance and accounting. - Abingdon, Oxon : Taylor & Francis, ISSN 0210-2412, ZDB-ID 184451-9. - Vol. 46.2017, 2/174, p. 145-167
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| Subject: | Fair value | prudence | exotic options | model misspecification | error | implied volatility | local volatility | stochastic volatility | Volatilität | Volatility | Fair-Value-Bilanzierung | Fair value accounting | Optionspreistheorie | Option pricing theory | Optionsgeschäft | Option trading | Derivat | Derivative | IFRS | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zusammenfassung in spanischer Sprache |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012128154