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European Accounting Review Volume 28, 2019 - Issue 5
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Articles

Do Investors Pay Sufficient Attention to Banks’ Unrealized Gains and Losses on Available-for-sale Securities?

Romain BoullandESSEC Business School, Cergy, France
,
Gerald J. LoboC.T. Bauer College of Business, University of Houston, Houston, TX, USA
&
Luc PaugamDepartment of Accounting and Management Control, HEC Paris, Jouy-en-Josas, FranceCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-0640-1775
ORCID Icon
Pages 819-848 | Received 03 May 2017, Accepted 18 Dec 2018, Published online: 08 Jan 2019

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