Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers
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More about this item
Keywordsfair value accounting; bank earnings; earnings management; income smoothing; available-for-sale asse;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
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