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Keywords: IAS 39
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Journal Articles
Journal of Financial Regulation and Compliance (2013) 21 (2): 108–120.
Published: 03 May 2013
... values in Europe, and also the first conducted after the introduction of IAS 39. The study contributes to the existing literature in several respects. First, it proposes an empirical analysis of the relevance the market attributes to loan fair values in Europe. Until 2005, a study on the value relevance...
