Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107.
评估了银行普通股市场价值与SFAS第107号要求披露的公允价值估计之间的关联，对关注公允价值会计信息有用性的学者和从业者有参考价值。
Abstract Evaluates the association between the market value of banks' common equity and fair value estimates disclosed under Statement of Financial Accounting Standards No.107. Fair value accounting; Financial instruments; Financial statement disclosures; Commercial banking.