The Value-Relevance of Derivative Disclosures by Commercial Banks: A Comprehensive Study of Information Content Under SFAS Nos. 119 and 133

Author: Wang Li   Alam Pervaiz   Makar Stephen  

Publisher: Springer Publishing Company

ISSN: 0924-865X

Source: Review of Quantitative Finance and Accounting, Vol.25, Iss.4, 2005-12, pp. : 413-427

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Abstract