Fair Value Accounting: Current Practice and Perspectives for Future Research
收藏DataCite Commons2025-09-23 更新2025-04-17 收录
下载链接：
https://research.lancaster-university.uk/en/datasets/10455132-6e85-4f9d-a1ae-592d08fb3372
下载链接
链接失效反馈官方服务：
资源简介：
The data provided through this link are from SEC 10-K footnotes captured in individual .txt files. Specifically, the data are from footnotes related to fair value disclosures and loan disclosures. Data availability is limited to where “Interactive Data” was made available on EDGAR, with the earliest observations from 2010 and the latest from 2018. Text files are available for (1) fair value-related notes for all US firms in the SIC grouping beginning with “6” (all financial institutions) and (2) loan-related notes for all US firms in the SIC grouping beginning with “60” (depository institutions).
提供机构：
Lancaster University
创建时间：
2020-01-23
