Anagnostopoulos, Yiannis and Buckland, Roger (2005) Historical cost versus fair value accounting in banking: implications for supervision, provisioning, financial reporting and market discipline. Journal of Banking Regulation, 6(2), pp. 109-127. ISSN (print) 1745-6452
Official URL: http://dx.doi.org/10.1057/palgrave.jbr.2340186
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