@article{0353dfcc3def454c88cad5f0a8724ba3,
title = " The association between fair value measurements and banks' discretionary accounting choices 1 ",
keywords = "Banking industry, Discretionary loan loss provisions, Discretionary realized security gains and losses, Earnings management, Fair value measurements, SFAS 157, Tier one capital ratios",
author = "Xiaolu Xu",
note = "Publisher Copyright: {\textcopyright} 2018 Elsevier Ltd",
year = "2019",
month = mar,
doi = "10.1016/j.adiac.2018.12.007",
language = "English",
volume = "44",
pages = "108--120",
journal = "Advances in Accounting",
issn = "0882-6110",
publisher = "Emerald Publishing",
}