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Keywords: international banks
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Journal Articles
Journal of International Accounting Research (2018) 17 (1): 47–68.
Published: 01 July 2018
...Daifei (Troy) Yao; Majella Percy; Jenny Stewart; Fang Hu ABSTRACT Using hand-collected data from a sample of 210 international banks during the period 2009 to 2013, we investigate whether fair value exposure, the proportion of financial assets measured at fair values, is associated with earnings...