On the relation between the fair value option and bid-ask spreads : descriptive evidence on the recognition of credit risk changes under IFRS
Felix Schneider; Duc Hung Tran
| Year of publication: |
2015
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|---|---|
| Authors: | Schneider, Felix ; Tran, Duc Hung |
| Published in: |
Journal of business economics : JBE. - Berlin : Springer-Verlag GmbH Germany, ISSN 0044-2372, ZDB-ID 201074-4. - Vol. 85.2015, 9, p. 1049-1081
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| Subject: | Fair value option | Credit risk | Financial instruments | IAS 39 | IFRS | Kreditrisiko | Fair-Value-Bilanzierung | Fair value accounting | Geld-Brief-Spanne | Bid-ask spread | Derivat | Derivative | Optionspreistheorie | Option pricing theory | Optionsgeschäft | Option trading |
| Type of publication: | Article |
|---|---|
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011382768