Assessing the Valuation and Risk Implications of Fair Value Accounting for Liabilities: Evidence from FAS 159's Reported Gains and Losses

Author

Kevin OW YONG, Singapore Management UniversityFollow
Gerald LOBO
Sung Gon CHUNG, Singapore Management UniversityFollow

Publication Type

Conference Paper

Publication Date

8-2012

Discipline

Accounting | Corporate Finance

Research Areas

Financial Intermediation and Information

Publication

American Accounting Association Annual Meeting

Citation

OW YONG, Kevin; LOBO, Gerald; and CHUNG, Sung Gon. Assessing the Valuation and Risk Implications of Fair Value Accounting for Liabilities: Evidence from FAS 159's Reported Gains and Losses. (2012). American Accounting Association Annual Meeting.
Available at: https://ink.library.smu.edu.sg/soa_research/1432