Usefulness of fair values for predicting banks' future earnings : evidence from other comprehensive income and its components
Year of publication: |
March 2016
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Authors: | Bratten, Brian ; Causholli, Monika ; Khan, Urooj |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 21.2016, 1, p. 280-315
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Subject: | Earnings | Other comprehensive income | Fair value | Predictability | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Gewinn | Profit | Bilanzierungsgrundsätze | Accounting standards | Gewinnermittlung | Profit determination | Bilanzpolitik | Accounting policy |
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