Value relevance of FAS No. 157 fair value hierarchy information and the impact of corporate governance mechanisms
Year of publication: |
2010
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Authors: | Song, Chang Joon ; Thomas, Wayne B. ; Yi, Han |
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. 85.2010, 4, p. 1375-1410
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Subject: | Bank | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Corporate Governance | Corporate governance | USA | United States |
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