Fair value accounting for financial instruments: some implications for bank regulation
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References listed on IDEAS
- Guillaume Plantin & Haresh Sapra & Hyun Song Shin, 2008. "Marking-to-Market: Panacea or Pandora's Box?," Journal of Accounting Research, Wiley Blackwell, vol. 46(2), pages 435-460, May.
- Chava, Sudheer & Jarrow, Robert, 2008. "Modeling loan commitments," Finance Research Letters, Elsevier, vol. 5(1), pages 11-20, March.
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- Vighneswara Swamy & Vijayalakshmi, 2012.
"Fair value accounting in banking - issues in convergence to IFRS,"
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More about this item
Keywordsfair values; financial instruments; information asymmetry;
- E58 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit - - - Central Banks and Their Policies
- G15 - Financial Economics - - General Financial Markets - - - International Financial Markets
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2007-06-18 (Accounting & Auditing)
- NEP-ALL-2007-06-18 (All new papers)
- NEP-BAN-2007-06-18 (Banking)
- NEP-HIS-2007-06-18 (Business, Economic & Financial History)
- NEP-REG-2007-06-18 (Regulation)
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