Historical cost versus fair value accounting in banking: implications for supervision, provisioning, financial reporting and market discipline

Yiannis Anagnostopoulos; Roger Buckland

doi:10.1057/palgrave.jbr.2340186

Historical cost versus fair value accounting in banking: implications for supervision, provisioning, financial reporting and market discipline

Yiannis Anagnostopoulos, Roger Buckland

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	109-127
Journal	Journal of Banking Regulation
Volume	6
Issue number	2
DOIs	https://doi.org/10.1057/palgrave.jbr.2340186
Publication status	Published - Feb 2005

Keywords

Accounting and finance

Access to Document

10.1057/palgrave.jbr.2340186

http://dx.doi.org/10.1057/palgrave.jbr.2340186

Cite this

@article{14958ec656794a40bbc9a639125ee4cb,

title = "Historical cost versus fair value accounting in banking: implications for supervision, provisioning, financial reporting and market discipline",

keywords = "Accounting and finance",

author = "Yiannis Anagnostopoulos and Roger Buckland",

year = "2005",

month = feb,

doi = "10.1057/palgrave.jbr.2340186",

language = "English",

volume = "6",

pages = "109--127",

journal = "Journal of Banking Regulation",

issn = "1745-6452",

publisher = "Palgrave Macmillan Ltd",

number = "2",

}

TY - JOUR

T1 - Historical cost versus fair value accounting in banking

T2 - implications for supervision, provisioning, financial reporting and market discipline

AU - Anagnostopoulos, Yiannis

AU - Buckland, Roger

PY - 2005/2

Y1 - 2005/2

KW - Accounting and finance

U2 - 10.1057/palgrave.jbr.2340186

DO - 10.1057/palgrave.jbr.2340186

M3 - Article

SN - 1745-6452

VL - 6

SP - 109

EP - 127

JO - Journal of Banking Regulation

JF - Journal of Banking Regulation

IS - 2

ER -