Work

On the relation between the fair value option and bid-ask spreads: descriptive evidence on the recognition of credit risk changes under IFRS

Year: 2015

Type: article

Source: Journal of Business Economics

DOI: 10.1007/s11573-015-0776-2

Authors: Felix Schneider, Duc Hung Tran

Institution: University of Cologne

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

Funders: University of Hong Kong, Hong Kong University of Science and Technology, Universität zu Köln

OpenAlex ID: W1190944755

FWCI: 2.944

Cites: 54

Cited by: 15

Related to: 10