Financial reporting: performance and fair value. The case of the European banking sector

Elisabeth Thuelin () and Lionel Escaffre

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Abstract: The information strategy aimed at the investors which is developed by a lot of European banking institutions consists in the disclosure of voluntary information such as the determination of the income by the way of fair value. The purpose of this paper is the presentation of the characteristics of this voluntary information.

Keywords: banks; financial reporting; fair value; income (search for similar items in EconPapers)
Date: 2003-04-02
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Published in 26th Annual Congress of the European Accounting Association, Apr 2003, Seville, Spain. pp.1-18

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Working Paper: FINANCIAL REPORTING: PERFORMANCE AND FAIR VALUE THE CASE OF THE EUROPEAN BANKING SECTOR (2003)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00150784

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