Mixing fair-value and historical-cost accounting: predictable other-comprehensive-income and mispricing of bank stocks
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Business, Management and Accounting,Accounting
Link
http://link.springer.com/article/10.1007/s11142-017-9423-1/fulltext.html
Reference31 articles.
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3. Badertscher, B., Burks, J., & Easton, P. (2014). The market pricing of other-than-temporary impairments. The Accounting Review, 89, 811–838.
4. Bamber, L., Jiang, J., Petroni, K., & Wang, I. (2010). Comprehensive income: who’s afraid of performance reporting? The Accounting Review, 85, 97–126.
5. Barber, B., & Lyon, J. (1997). Firm size, book-to-market ratio, and security returns: A holdout sample of financial firms. Journal of Finance, 52, 835–872.
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