Strategic estimation of asset fair values
Kathleen W. Hanley, Alan D. Jagolinzer, Stanislava Nikolova
| Year of publication: |
August 2018
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|---|---|
| Authors: | Hanley, Kathleen Weiss ; Jagolinzer, Alan D. ; Nikolova, Stanislava |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 66.2018, 1, p. 25-45
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| Subject: | Fair value | Level 1 | Level 2 | Level 3 | SFAS 157 | Insurance companies | Regulatory capital | Asset values | Estimation bias | Fair-Value-Bilanzierung | Fair value accounting | Versicherung | Insurance | IFRS | Bilanzielle Bewertung | Accounting valuation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jacceco.2018.01.004 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011904755