从会计信息质量特征看公允价值(现值)计量属(4)
2017-09-22 06:05
导读:[7] Anwer, S. Ahmed and Carolyn Takeda.Stock market valuation of gains and losses on commercial banks' investment securities: An empirical analysis[J], Journal of Accounting and Economics, 1995(11): 2
[7] Anwer, S. Ahmed and Carolyn Takeda.Stock market valuation of gains and losses on commercial banks' investment securities: An empirical analysis[J], Journal of Accounting and Economics, 1995(11): 207-225.
[8] Mary E. Barth, Wayne R. Landsman and James M. Wahlen, Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows[J], Journal of Banking