Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Business, Management and Accounting,Accounting
Link
https://link.springer.com/content/pdf/10.1007/s11142-022-09704-1.pdf
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4. Akins, B. 2018. Financial reporting quality and uncertainty about credit risk among rating agencies. The Accounting Review 93 (4): 1–22.
5. Arora, N., S. Richardson, and I. Tuna. 2014. Asset reliability and security prices: Evidence from credit markets. Review of Accounting Studies 19 (1): 363–395.
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