Fair value accounting and management opportunism on earnings management in banking sector: First evidence
Open Access
- 1 January 2018
- journal article
- Published by Virtus Interpress in Corporate Ownership and Control
- Vol. 15 (2), 59-69
- https://doi.org/10.22495/cocv15i2art5
Abstract
Accounting standard boards (IASB and FASB) have chosen fair value accounting (FVA) approach to help financial reporting users in the decision-making process. During recent years, an intense debate arose about the trade-off between (...)Keywords
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