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Effects of Fair Value Accounting on Investment Portfolio Management: How Fair Is It?

Resource Type
Dataset : survey data
  • Beatty, Anne (Wharton School of the University of Pennsylvania)
Other Title
  • Archival Version (Subtitle)
Publication Date
Free Keywords
financial management; investments
  • Abstract

    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.
  • Table of Contents


    • DS1: Dataset
Geographic Coverage
  • United States
Collection Mode
  • (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.

This version of the study is no longer available on the web. If you need to acquire this version of the data, you have to contact ICPSR User Support (
Alternative Identifiers
  • 1143 (Type: ICPSR Study Number)
  • Is previous version of
    DOI: 10.3886/ICPSR01143.v1
  • Beatty, Anne. The effects of fair value accounting on investment portfolio management: How fair is it?. Federal Reserve Bank of St. Louis Review.77, (11), 25-39.1995.

Update Metadata: 2015-08-05 | Issue Number: 6 | Registration Date: 2015-06-15

Beatty, Anne (1998): Effects of Fair Value Accounting on Investment Portfolio Management: How Fair Is It?. Archival Version. Version: v0. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset.