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Keywords: own credit risk
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Journal Articles
The Impact of Fair Value Measurement for Bank Assets on Information Asymmetry and the Moderating Effect of Own Credit Risk Gains and Losses
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2018) 93 (6): 127–147.
Published: 01 November 2018
...Joana C. Fontes; Argyro Panaretou; Kenneth V. Peasnell ABSTRACT We examine whether the use of fair value measurement (FVM) for bank assets reduces information asymmetry among equity investors (bid-ask spread) and how this is affected by the recognition of own credit risk gains and losses (OCR...
