Title:

The Impact of Fair Value Measurement for Bank Assets on Information Asymmetry and the Moderating Effect of Own Credit Risk Gains and Losses

Authors:

Joana C. Fontes (U Católica Portuguesa)
Argyro Panaretou (U Lancaster)
Kenneth V. Peasnell (U Lancaster)

Journal:

Accounting Review

Year:

2018

Volume:

93

Number:

6

Pages:

127-147