Level 3 fair value transfers: The impact of oversight and incentives on the reclassification decision

Autor:	Jennifer Lynne M. Altamuro, Lucy Huajing Chen
Rok vydání:	2022
Předmět:	History Polymers and Plastics Business and International Management Industrial and Manufacturing Engineering
Zdroj:	SSRN Electronic Journal.
ISSN:	1556-5068
DOI:	10.2139/ssrn.4099016
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::7f5feb073f100a749e0065add32853b1 https://doi.org/10.2139/ssrn.4099016 Zobrazit plný text záznamu