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Keywords: disaggregated information
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (1): 19–43.
Published: 01 March 2020
... variances are associated with bank characteristics, including market power, funding sources, and credit risk. We find volume and rate variances are predictive of future net interest income and are positively associated with stock returns and prices, suggesting the disaggregated information is value relevant...