The effect of noisy fair value measures on bank capital adequacy ratios
| Year of publication: |
2013
|
|---|---|
| Authors: | Valencia, Adrian ; Smith, Thomas J. ; Ang, James S. |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 27.2013, 4, p. 693-710
|
| Subject: | fair value | capital adequacy | measurement error | simulation | banks | Bank | Fair-Value-Bilanzierung | Fair value accounting | Basler Akkord | Basel Accord | Statistischer Fehler | Statistical error | Simulation | Bilanzielle Bewertung | Accounting valuation | Theorie | Theory | Bankrisiko | Bank risk |
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