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DISCLOSURE OF ESTIMATES OF HOLDING GAINS AND THE ASSESSMENT OF SYSTEMATIC RISK - DISCUSSION

Boatsman, Jr and L Revsine

Journal of Accounting Research, 1978, vol. 16, 96-105

Keywords: Disclosure; Holding gains; Systematic risk; Replacement cost income (search for similar items in EconPapers)
JEL-codes: G14 G18 M41 M48 (search for similar items in EconPapers)
Date: 1978
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:16:y:1978:i::p:96-105

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DOI: 10.2307/2490429

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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