Narrow search
Showing 1 - 4 of 4
Cover Image
Preserving amortized costs within a fair-value-accounting framework : reclassification of gains and losses on available-for-sale securities upon realization
Dong, Minyue; Ryan, Stephen G.; Zhang, Xiao-jun - In: Review of accounting studies 19 (2014) 1, pp. 242-280
Persistent link: https://www.econbiz.de/10010347387
Cover Image
Selective trading of available-for-sale securities : evidence from U.S. commercial banks
Dong, Minyue; Zhang, Xiao-Jun - In: European accounting review 27 (2018) 3, pp. 467-493
Persistent link: https://www.econbiz.de/10011883418
Cover Image
Mixing fair-value and historical-cost accounting : predictable other-comprehensive-income and mispricing of bank stocks
Easton, Peter D.; Zhang, Xiao-Jun - In: Review of accounting studies 22 (2017) 4, pp. 1732-1760
Persistent link: https://www.econbiz.de/10011781484
Cover Image
Does International Financial Reporting Standards adoption improve or impede comparability? : new evidence from Chinese dual-class firms
Guan, Xinjiao; Ye, Kangtao; Zhang, Shanshan; Zhang, Xiao-Jun - In: Journal of business finance & accounting : JBFA 52 (2025) 2, pp. 1025-1058
Persistent link: https://www.econbiz.de/10015395090