haku: @author Barth, M. / yhteensä: 5
viite: 5 / 5
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| Tekijä: | Barth, M. |
| Otsikko: | Fair value accounting: evidence from investment securities and the market valuation of banks |
| Lehti: | Accounting Review
1994 : JAN, VOL. 69:1, p. 1-25 |
| Asiasana: | INVESTMENT SECURITIES MARKETS |
| Kieli: | eng |
| Tiivistelmä: | This study investigates how disclosed fair value estimates of banks' investment securities and securities gains and losses based on those estimates are reflected in share prices in comparison with historical costs. Fair value securities gains and losses are calculable because banks also disclose realized securities gains and losses. Thus, banks' investment securities provide an opportunity to examine two measurement methods, historical cost and fair value, for both an asset and its related earnings component. |
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