haku: @author Lys, T. / yhteensä: 8
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| Tekijä: | Lys, T. |
| Otsikko: | Abandoning the transactions-based accounting model: weighing the evidence |
| Lehti: | Journal of Accounting & Economics
1996 : AUG-DEC, VOL. 22:1-3, p. 155-176 |
| Asiasana: | ACCOUNTING ECONOMICS MODELS |
| Kieli: | eng |
| Tiivistelmä: | The author develops a benchmark for evaluating whether fair values disclosed by banks differ from investors' estimates of the market values of financial assets and liabilities. Using this benchmark, the author concludes that the hypothesis that disclosed fair values closely approximate investors' estimates should be rejected. The author presents evidence suggesting that the procedure used in establishing fair values results in an understatement of the value of financial assets and an overstatement of liabilities. |
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