The impact of IAS 39 on the risk-relevance of earnings volatility: Evidence from foreign banks cross-listed in the USA
We examine the impact of adopting International Accounting Standard 39 – Financial Instruments: Recognition and Measurement (IAS 39) by non-US commercial banks cross-listed in the US on earnings volatility and its risk relevance. As IAS 39 requires the recognition of unrealized fair-value gains and...
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| Outros Autores: | , |
| Formato: | article |
| Idioma: | eng |
| Publicado em: |
2014
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| Assuntos: | |
| Texto completo: | http://hdl.handle.net/10400.14/14616 |
| País: | Portugal |
| Oai: | oai:repositorio.ucp.pt:10400.14/14616 |