How have US banks adopted the Financial Accounting Standards Board's Level 3 fair value disclosure rules?-Reference-Cited by-同舟云学术

How have US banks adopted the Financial Accounting Standards Board's Level 3 fair value disclosure rules?

Published:2018-05-11 Issue:S1 Volume:60 Page:693-727
ISSN:0810-5391
Container-title:Accounting & Finance
language:en
Short-container-title:Account Finance

Author:

Keshk Walied¹^ORCID,Lu Hung‐Yuan (Richard)¹,Mande Vivek¹

Affiliation:

1. California State University Fullerton CA USA

Publisher

Wiley

Subject

Economics, Econometrics and Finance (miscellaneous),Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/acfi.12366

Reference52 articles.

1. Acuitas Inc. 2016 Acuitas inc.'s survey of fair value audit deficiencies. Available at:http://www.acuitasinc.com/documents/2016_Acuitas_sheet_v6.pdf

2. Does governance travel around the world? Evidence from institutional investors

3. Are mandatory disclosure decisions made strategically? The case of SAB 74 estimates preceding adoption of FIN 48

4. The number of primary events per variable affects estimation of the subdistribution hazard competing risks model

5. Australian Accounting Standards Board 2015 Standard no. 13: fair value measurement. Available at:http://www.aasb.gov.au/admin/file/content105/c9/AASB13_08-15.pdf

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