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Fair Value Accounting for All Financial Instruments: Perceptions from Managers of Australian Financial Institutions

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  • CHYIWOAN TAN
  • PHIL HANCOCK
  • ROSS TAPLIN
  • GREG TOWER

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Suggested Citation

  • Chyiwoan Tan & Phil Hancock & Ross Taplin & Greg Tower, 2005. "Fair Value Accounting for All Financial Instruments: Perceptions from Managers of Australian Financial Institutions," Australian Accounting Review, CPA Australia, vol. 15(36), pages 79-88, July.
    • Handle: RePEc:bla:ausact:v:15:y:2005:i:36:p:79-88
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2005.tb00295.x
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    References listed on IDEAS

    as
    1. Barth, Mary E. & Landsman, Wayne R. & Wahlen, James M., 1995. "Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows," Journal of Banking & Finance, Elsevier, vol. 19(3-4), pages 577-605, June.
    2. Neil Fargher, 2001. "Management Perceptions of Fair-Value Accounting for all Financial Instruments," Australian Accounting Review, CPA Australia, vol. 11(24), pages 62-72, July.
    3. Bernard, Vl & Merton, Rc & Palepu, Kg, 1995. "Mark-To-Market Accounting For Banks And Thrifts - Lessons From The Danish Experience," Journal of Accounting Research, Wiley Blackwell, vol. 33(1), pages 1-32.
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