Widmer, Severin Oliver - 2017
information location of own credit risk (OCR) gains and losses on financial liabilities designated at fair value (FVOL) from net … chapter examines the return relevance, value relevance, and risk relevance of OCR gains and losses on FVOL. Using a global … both relatively and incrementally value relevant. Further, our results show that firms’ increased (decreased) EPRA BPR …