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Keywords: fair-value accounting; banking; capital requirement
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Journal Articles
The Accounting Review (2019) 94 (2): 157–178.
Published: 01 March 2019
.... Editor's note: Accepted by Thomas Hemmer, under the Senior Editorship of Mark L. DeFond. May 2016 June 2018 2019 fair-value accounting; banking; capital requirement Accounting standards offer some degree of discretion as to how banks' assets should be reported on the balance...