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Keywords: return relevance
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (5): 301–323.
Published: 01 September 2022
...Peter Fiechter; Zoltán Novotny-Farkas; Annelies Renders ABSTRACT Exploiting detailed disclosures mandated by Accounting Standard Codification (ASC) 820, we provide evidence for the return relevance of Level 3 fair value remeasurements for a comprehensive sample of U.S. listed banks. We find...
