Dan Yang

Troy University

Assistant Professor

Troy

AL

United States

SCHOLARLY PAPERS

1

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142

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Scholarly Papers (1)

1.

The Capital Market Consequences Associated With Classifying Unrealized Gains and Losses on Available-for-Sale (AFS) Equity Securities in GAAP Net Income

Number of pages: 56 Posted: 16 Feb 2022 Last Revised: 24 Jan 2023
University of Georgia - J.M. Tull School of Accounting, University of Georgia, Florida State University and Troy University
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Abstract:

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Regulation; Other Comprehensive Income; Information Content; Market-based perceptions of firm risk