Problems associated with the Value-Relevance of Financial Derivatives according to IAS 39
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References listed on IDEAS
- Venkatachalam, Mohan, 1996. "Value-relevance of banks' derivatives disclosures," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 327-355, October.
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- Holthausen, Robert W. & Watts, Ross L., 2001. "The relevance of the value-relevance literature for financial accounting standard setting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 3-75, September.
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More about this item
KeywordsFinancial Instruments; IAS 39; Fair Value; Value Relevance;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2003-02-03 (All new papers)
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