The Information Content of Commercial Banks' Fair Value Disclosures of Loans under SFAS 107

Doctoral thesis English OPEN
Chee, Seungmin;
  • Publisher: eScholarship, University of California
  • Subject: Accounting

This dissertation utilizes empirical methods to shed light on the current debate over whether to adopt fair value accounting for loans held for long term. Proponents of fair valuing loans argue that reporting loans at their fair values enhances the overall transparency ... View more
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