The impact of fair value measurement for bank assets on information asymmetry and the moderating effect of own credit risk gains and losses
Joana C. Fontes, Argyro Panaretou, Kenneth V. Peasnell
| Year of publication: |
November 2018
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| Authors: | Fontes, Joana C. ; Panaretou, Argyro ; Peasnell, Ken V. |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 93.2018, 6, p. 127-147
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| Subject: | mixed-attribute model | own credit risk | fair value option | financial instruments | IAS 39 | banks | Kreditrisiko | Credit risk | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Bank | Asymmetrische Information | Asymmetric information | Derivat | Derivative |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-52070 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011966792