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~subject:"Financial crisis"
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The IFRS option to reclassify financial assets out of fair value in 2008 : the roles played by regulatory capital and too-important-to-fail status
Fiechter, Peter
;
Landsman, Wayne R.
;
Peasnell, Ken V.
; …
- In:
Review of accounting studies
22
(
2017
)
4
,
pp. 1698-1731
Persistent link: https://www.econbiz.de/10011781482
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