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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
... with prudential regulations. Our study intends to fill this gap. fair-value accounting; banking; capital requirement 2019 May 2016 June 2018 Editor's note: Accepted by Thomas Hemmer, under the Senior Editorship of Mark L. DeFond. We thank Thomas Hemmer (editor) and two...