TY - GEN
AU - Arnold, Marc
AU - Dong, Minyue
AU - Oberson, Romain
TI - Economic Consequences of Banks’ Use of their Discretion over the Accounting and Regulatory Treatment of Investment Securities
PB - SSRN
KW - investment securities
KW - accounting discretion
KW - regulatory arbitrage
KW - information asymmetry
KW - banks
PY - 2022
N2 - Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 1, 2022 erstellt
BT - Swiss Finance Institute Research Paper ; No. 23-36
CY - [S.l.]
UR - http://slubdd.de/katalog?TN_libero_mab2
ER -
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