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Pfeiffer Jr, 1998 - Google Patents

Market value and accounting implications of off-balance-sheet items

Pfeiffer Jr, 1998

Document ID
15324227461023134348
Author
Pfeiffer Jr R
Publication year
Publication venue
Journal of Accounting and Public Policy

External Links

Snippet

This paper examines the value relevance of a previously unexplored off-balance-sheet asset: originated mortgage servicing rights. Also, it provides evidence regarding an assertion that mortgage bank managers manage their reported earnings by swapping …
Continue reading at www.sciencedirect.com (other versions)

Classifications

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    • G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
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