The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices

• 成果类型: Article
• 署名作者: Evans, Mark E.; Hodder, Leslie; Hopkins, Patrick E.
• 署名单位: Indiana University System; Indiana University Bloomington
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.12028
• 发表日期: 2014
• 页码: 13-44
• 关键词: investment securities; ACCOUNTING EARNINGS; empirical-analysis; market valuation; VALUE-RELEVANCE; revaluations; INFORMATION; assets