مرکز منطقه ای اطلاع رساني علوم و فناوري - Fair value accounting: Effects on banksʹ earnings volatility, regulatory capital, and value of contractual cash flows

Title of article :

Fair value accounting: Effects on banksʹ earnings volatility, regulatory capital, and value of contractual cash flows

Author/Authors :

Mary E. Barth، نويسنده , , Wayne R. Landsman، نويسنده , , James M. Wahlen، نويسنده ,

Issue Information :

روزنامه با شماره پیاپی سال 1995

Pages :

From page :

577

To page :

605

Keywords :

BANKS , Investment securities , Cashflows , Regulatory capital , Earnings , Fair value accounting

Journal title :

Journal of Banking and Finance

Serial Year :

1995

Journal title :

Journal of Banking and Finance

Record number :

192771

Link To Document :