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Keywords: other comprehensive income (OCI)
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (5): 301–323.
Published: 01 September 2022
... that Level 3 remeasurements recognized in earnings are more return relevant than those recognized in other comprehensive income (OCI). Our results suggest that Level 3 remeasurements in OCI partially reflect transitory illiquidity discounts that are less relevant when banks have the ability to hold...
