An empirical analysis of the economic implications of fair value accounting for investment securities

Journal of Accounting and Economics

Volumn 22, Issue 1-3, 1996, Pages 43-77

  Beatty, Anne ^a   Chamberlain, Sandra ^b   Magliolo, Joseph ^c  

^a PENNSYLVANIA STATE UNIVERSITY   (United States)

^b SANTA CLARA UNIVERSITY   (United States)

^c SOUTHERN METHODIST UNIVERSITY   (United States)

Author keywords

Banks; Fair value accounting; Insurance

Indexed keywords

EID: 0030213197     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(96)00429-6     Document Type: Article

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