volume 29, issue 6, P548-574 2014
DOI: 10.1108/maj-08-2013-0928
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Hung-Yuan (Richard) Lu, Vivek Mande

Abstract: Purpose – This study aims to examine whether banks are compliant with the Financial Accounting Standards Board’s standard Accounting Standards Update (ASU) 2010-06 requiring disaggregated fair value hierarchy information. It also identifies institutional and firm-specific factors that are associated with compliance or non-compliance. Design/methodology/approach – Using quarterly reports of banks for the first quarters of …

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