Fair value accounting: Current practice and perspectives for future research-Reference-Cited by-同舟云学术

Fair value accounting: Current practice and perspectives for future research

Published:2020-03 Issue:3-4 Volume:47 Page:303-332
ISSN:0306-686X
Container-title:Journal of Business Finance & Accounting
language:en
Short-container-title:J Bus Fin Acc

Author:

McDonough Ryan¹,Panaretou Argyro²,Shakespeare Catherine³

Affiliation:

1. Rutgers Business SchoolRutgers University Piscataway New Jersey United States

2. Management SchoolLancaster University Lancaster UK

3. Ross School of BusinessUniversity of Michigan Ann Arbor Michigan United States

Publisher

Wiley

Subject

Finance,Business, Management and Accounting (miscellaneous),Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/jbfa.12447

Reference91 articles.

1. Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis

2. The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights

3. American Bankers Association (ABA). (2009).ABA Comment Letter to IASB on the Exposure Draft to Financial Instruments: Classification and Measurement September 14 (Washington DC: ABA).

4. Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption

5. A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis

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