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Results for financial instruments

Publications & Outputs

  1. The development of expected-loss methods of accounting for credit losses: A review with analysis of comment letters

    Hashim, N., Li, W. & O'Hanlon, J., 30/09/2022, In: Accounting Horizons. 36, 3, p. 71-102 32 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  2. The Impact of Fair Value Measurement for Bank Assets on Information Asymmetry and the Moderating Effect of Own Credit Risk Gains and Losses

    Fontes, J. C., Panaretou, A. & Peasnell, K. V., 11/2018, In: The Accounting Review. 93, 6, p. 127-147 21 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review

  3. Expected-loss-based accounting for impairment of financial instruments: the FASB and IASB proposals 2009-2016

    Hashim, N. A. A., O'Hanlon, J. F. & Li, W., 2016, In: Accounting in Europe. 13, 2, p. 229-267 39 p.

    Research output: Contribution to Journal/Magazine › Journal article › peer-review