Article1994

Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.

654 citations0/0 files storedThe Accounting Review

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

Abstract

Abstract Investigates how disclosed fair value of banks' investment securities and fair value securities gains and losses are reflected in share prices compared with historical costs. Fair value accounting debate and investment securities; Estimation equations; Fair value relevance and reliability for valuing banks' equity.

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