Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates : a discussion of Bhat and Ryan (2015)
Year of publication: |
2015
|
---|---|
Authors: | McDonough, Ryan P. ; Shakespeare, Catherine M. |
Other Persons: | Bhat, Gauri (contributor) ; Ryan, Stephen G. (contributor) |
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. 46.2015, p. 96-99
|
Subject: | Risikomodell | Risk model | Finanzprodukt | Financial product | Fair-Value-Bilanzierung | Fair value accounting | Bank | USA | United States |
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