The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status
Crossref DOI link: https://doi.org/10.1007/s11142-017-9419-x
Published Online: 2017-09-18
Published Print: 2017-12
Update policy: https://doi.org/10.1007/springer_crossmark_policy
Fiechter, Peter
Landsman, Wayne R.
Peasnell, Kenneth
Renders, Annelies
Funding for this research was provided by:
NWO (016.135.086)
License valid from 2017-09-18