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Keywords: net interest income
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Journal Articles
Accounting Horizons (2020) 34 (1): 19–43.
Published: 01 March 2020
... of such disaggregation to investors. We utilize the volume and rate analysis in banks' 10-K filings, in which banks disaggregate annual changes in net interest income into changes in the balances (“volume variance”) and changes in the rates (“rate variance”) of assets and liabilities. We document that volume and rate...