Fair value accounting for financial instruments: Does it improve the association between bank leverage and credit risk?

Accounting Review

Volumn 88, Issue 4, 2013, Pages 1143-1177

  Blankespoor, Elizabeth ^a   Linsmeier, Thomas J ^b   Petroni, Kathy R ^c   Shakespeare, Catherine ^d  

^a STANFORD UNIVERSITY   (United States)

^b Financial Accounting Standards Board ^*  (United States)

^c MICHIGAN STATE UNIVERSITY   (United States)

^d UNIVERSITY OF MICHIGAN   (United States)

Author keywords

Banking industry; Credit risk; Fair value accounting

Indexed keywords

EID: 84886084106     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr-50419     Document Type: Article

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