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Keywords: held to maturity
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Journal Articles
Journal:
The Accounting Review
The Accounting Review 1–28.
Published: 18 April 2025
...Sehwa Kim; Seil Kim; Stephen G. Ryan ABSTRACT We provide evidence that banks classify fixed-rate debt investment securities as held to maturity (HTM) rather than as available for sale (AFS) when HTM classification provides preferred financial accounting and regulatory capital treatments...
