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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Bibliographic Details
Main Author: Duh, Rong-Ruey (author)
Other Authors: Hsu, Audrey Wen-Hsin (author), Alves, Paulo Alexandre Pimenta (author)
Format: article
Language:eng
Published: 2014
Subjects:
IAS 39
Credit relevance
Financial instruments
Fair value accounting
Online Access:http://hdl.handle.net/10400.14/14616
Country:Portugal
Oai:oai:repositorio.ucp.pt:10400.14/14616

Internet

http://hdl.handle.net/10400.14/14616

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