The author is from Morgan State University. He thanks Krishna Kumar, Alex Tang, Huey-Lian Sun, Yu Cong, Audrey Hsu, Weimin Wong, Ben Usher, Barnie May, Jon Keeton, Martin Walker (editor), an anonymous referee, and seminar participants at the 2010 AAA annual conference, and 2011 CAAA annual conference for their valuable comments. Special appreciation also goes to Chong-Rong Chong and Vanthuan Nguyen for their help on technical issues.
Accounting Discretion and Fair Value Reporting: A Study of US Banks’ Fair Value Reporting of Mortgage-Backed-Securities
Article first published online: 29 MAY 2012
© 2012 Blackwell Publishing Ltd
Journal of Business Finance & Accounting
Volume 39, Issue 5-6, pages 531–566, June/July 2012
How to Cite
Cheng, K. (2012), Accounting Discretion and Fair Value Reporting: A Study of US Banks’ Fair Value Reporting of Mortgage-Backed-Securities. Journal of Business Finance & Accounting, 39: 531–566. doi: 10.1111/j.1468-5957.2012.02288.x
- Issue published online: 3 JUL 2012
- Article first published online: 29 MAY 2012
- (Paper received January 2011, revised ersion accepted March 2011)
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