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Asymmetric information 1 Asymmetrische Information 1 Bank 1 Credit risk 1 Derivat 1 Derivative 1 Fair value accounting 1 Fair-Value-Bilanzierung 1 IAS 39 1 IFRS 1 Kreditrisiko 1 banks 1 fair value option 1 financial instruments 1 mixed-attribute model 1 own credit risk 1
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Article in journal 1 Aufsatz in Zeitschrift 1
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English 1
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Fontes, Joana C. 1 Panaretou, Argyro 1 Peasnell, Ken V. 1
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The accounting review : a publication of the American Accounting Association 1
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ECONIS (ZBW) 1
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The impact of fair value measurement for bank assets on information asymmetry and the moderating effect of own credit risk gains and losses
Fontes, Joana C.; Panaretou, Argyro; Peasnell, Ken V. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 127-147
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