The impact of IAS 39 on the risk-relevance of earnings volatility : evidence from foreign banks cross-listed in the USA
Year of publication: |
2012
|
---|---|
Authors: | Duh, Rong-Ruey ; Hsu, Audrey Wen-hsin ; Alves, Paulo Alexandre Pimenta |
Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 8.2012, 1, p. 23-38
|
Subject: | USA | United States | Internationale Bank | International bank | Volatilität | Volatility | Zweitlisting | Dual listing | IFRS |
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