Does recognition versus disclosure matter? Evidence from value-relevance of banks' recognized and disclosed derivative financial instruments

Accounting Review

Volumn 81, Issue 3, 2006, Pages 567-588

  Ahmed, Anwer S ^a   Kilic, Emre ^b   Lobo, Gerald J ^b  

^a TEXAS A AND M UNIVERSITY   (United States)

^b UNIVERSITY OF HOUSTON   (United States)

Author keywords

Derivative financial instruments; Disclosure; Recognition; SFAS No. 133

Indexed keywords

EID: 33745327003     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2006.81.3.567     Document Type: Review

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