The value relevance and timeliness of write-downs during the financial crisis of 2007 - 2009
Year of publication: |
2013
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Authors: | Beltratti, Andrea ; Spear, Nasser A. ; Szabo, Mark Daniel |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 48.2013, 4, p. 467-494
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Subject: | Write-downs | Subprime financial crisis | Fair-value accounting | Value relevance | Timeliness | Finanzkrise | Financial crisis | Subprime-Krise | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation | Rechnungswesen | Accounting |
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