Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization
Dong, Minyue, Ryan, Stephen, Zhang, Xiao-JunVolume:
19
Language:
english
Journal:
Review of Accounting Studies
DOI:
10.1007/s11142-013-9246-7
Date:
March, 2014
File:
PDF, 369 KB
english, 2014