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- Title
Measuring Market Reaction to Gains Trading by Banks.
- Authors
Suberly, Lynn
- Abstract
The article addresses the financial market's perception of gains trading, specifically how investors valued gains and losses arising from gains trading and whether the valuation changed as a result of changes in disclosure. The Financial Accounting Standards No. 115 (FAS-115) and 130 (FAS-130) are also discussed. It reports that valuation on realized gains does not decline with additional disclosure. Limitations such as difficulty in controlling for changes in banking regulations are also cited.
- Subjects
FINANCIAL markets; ACCOUNTING standards; FINANCIAL disclosure; FASB pronouncement : Statement 115; FASB pronouncement : Statement 130
- Publication
Bank Accounting & Finance (08943958), 2006, Vol 20, Issue 1, p35
- ISSN
0894-3958
- Publication type
Article