Open AccessRelevance of Fair Value Disclosures in Spanish Credit Institutions
Author(s) -
David Delgado-Vaquero,
José Morales Díaz,
Miguel Ángel Villacorta Hernández
Publication year - 2022
Publication title -
revista de contabilidad
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.378
H-Index - 18
eISSN - 1988-4672
pISSN - 1138-4891
DOI - 10.6018/rcsar.431971
Subject(s) - goodwill , fair value , equity (law) , accounting , value (mathematics) , sample (material) , relevance (law) , explanatory power , financial crisis , actuarial science , economics , market value , book value , business , political science , mathematics , philosophy , earnings , statistics , law , macroeconomics , chemistry , epistemology , chromatography