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

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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",

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pages = "109--127",

journal = "Journal of Banking Regulation",

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publisher = "Palgrave Macmillan Ltd",

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