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Value Relevance of Disaggregated Information: An Examination of the Rate and Volume Analysis of Bank Net Interest Income
Accounting Horizons ( IF 2.157 ) Pub Date : 2019-10-01 , DOI: 10.2308/acch-52637
Qing L. Burke 1 , Terry D. Warfield 2 , Matthew M. Wieland 1
Affiliation  

SYNOPSIS A potentially important form of financial information disaggregation is to segregate the change in an income measure into its underlying performance drivers. In this study, we perform a co...

中文翻译:

分类信息的价值相关性:对银行净利息收入的利率和数量分析的检验

提要财务信息分解的一种潜在重要形式是将收入度量的变更分为其潜在绩效驱动因素。在这项研究中,我们执行了...
更新日期:2019-10-01
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