Título:

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

Autores:

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

Revista:

Accounting Review

Ano:

2018

Volume:

93

Número:

6

Páginas:

127-147