Effects of Fair Value Accounting on Investment Portfolio Management: How Fair Is It? (ICPSR 1143)

Version Date: Aug 27, 1998

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Principal Investigator(s):
Anne Beatty, Wharton School of the University of Pennsylvania

https://doi.org/10.3886/ICPSR01143.v1

Version V1

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Summary

The data collection examines the adoption of SFAS 115 by bank holding companies to determine if a desire to influence the numbers in the financial statements, including reported equity volatility, affects investment portfolio management.

Citation

Beatty, Anne. Effects of Fair Value Accounting on Investment Portfolio Management: How Fair Is It? Inter-university Consortium for Political and Social Research [distributor], 1998-08-27. https://doi.org/10.3886/ICPSR01143.v1

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Subject Terms

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Distributor(s)

Inter-university Consortium for Political and Social Research
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Data Collection Notes

  1. (1) The file submitted is JF95DP.AB, which contains both the program and the data for the article. (2) These data are part of ICPSR's Publication-Related Archive and are distributed exactly as they arrived from the data depositor. ICPSR has not checked or processed this material. Users should consult the investigator(s) if further information is desired.

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Original Release Date

1998-08-27

Version History

2018-02-15 The citation of this study may have changed due to the new version control system that has been implemented. The previous citation was:

  • Beatty, Anne. Effects of Fair Value Accounting on Investment Portfolio Management: How Fair Is It?. ICPSR01143-v1. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 1998-08-27. http://doi.org/10.3886/ICPSR01143.v1

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Notes

  • These data are flagged as replication datasets and are distributed exactly as they arrived from the data depositor. ICPSR has not checked or processed this material. Users should consult the investigator(s) if further information is desired.

  • The public-use data files in this collection are available for access by the general public. Access does not require affiliation with an ICPSR member institution.

  • ICPSR usually offers files in multiple formats for researchers to be able to access data and documentation in formats that work well within their needs. If you have questions about the accessibility of materials distributed by ICPSR or require further assistance, please visit ICPSR’s Accessibility Center.