Showing 1 - 6 of 6
Persistent link: https://www.econbiz.de/10014228795
Persistent link: https://www.econbiz.de/10001728630
Persistent link: https://www.econbiz.de/10001728632
Persistent link: https://www.econbiz.de/10003908563
Persistent link: https://www.econbiz.de/10011883418
This paper examines the selective trading of available-for-sale (AFS) securities by U.S. banks after the implementation of fair value accounting under Statement of Financial Accounting Standards No. 115, Accounting Standards Codification (ASC) Topic 320. Our findings suggest firms still engage...
Persistent link: https://www.econbiz.de/10012976189