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Keywords: SFAS 157
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Journal Articles
International Journal of Accounting and Information Management (2020) 28 (4): 739–757.
Published: 16 July 2020
...Dimu Ehalaiye; Mark Tippett; Tony van Zijl Purpose The purpose of this paper is to investigate whether levels-classified fair values of US banks based on SFAS 157: Fair Value Measurements, as recognised in the quarterly financial statements of the banks over the period from 2008 until...
