Accounting Policy Choice During the Financial Crisis: Evidence From Adoption of the Fair Value Option

We examine banks’ accounting policy choices during the financial crisis where they are strongly motivated to manage earnings or regulatory capital. We address the issue via the initial elections of the fair value option (FVO) under SFAS No. 159, which provides considerable latitude and in particular...

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Veröffentlicht in:	Journal of accounting, auditing & finance auditing & finance, 2021-01, Vol.36 (1), p.108-141
Hauptverfasser:	Chang, Yao-Lin, Liu, Chi-Chun, Ryan, Stephen G.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting policies Economic crisis Fair value Financial accounting standards
Online-Zugang:	Volltext
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