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Fair value accounting and earnings quality (EQ) in banking sector: Evidence from Europe

  • Mauro P
  • Guido P
  • Elisa M
African Journal of Business Management (2017) 11(20) 597-607
DOI: 10.5897/ajbm2017.8407
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Abstract

This research investigates the influence of fair value accounting (FVA) on earnings quality (EQ) in European banking sector over the 2007 to 2016 period. As financial reporting system of banks is particularly exposed to FVA, we assume that FVA may produce significant effects …

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Mauro, P., Guido, P., & Elisa, M. (2017). Fair value accounting and earnings quality (EQ) in banking sector: Evidence from Europe. African Journal of Business Management, 11(20), 597–607. https://doi.org/10.5897/ajbm2017.8407

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