Work

An empirical analysis of the economic implications of fair value accounting for investment securities

Year: 1996

Type: article

Source: Journal of Accounting and Economics

DOI: 10.1016/s0165-4101(96)00429-6

Authors: Anne Beatty, Sandra Chamberlain, Joseph Magliolo

Institutions: Pennsylvania State University, Santa Clara University, Southern Methodist University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W2028043832

FWCI: 9.264

Cites: 20

Cited by: 120

Related to: 10