id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajfa-1001	Bui, Yen Hoang	The Issue of Transparency in the Financial Statements of Commercial Banks: Empirical Evidence after the Global Financial Crisis	2011	25	.pdf	application/pdf	10330	585	60	2.1 Effects of fair value accounting Proponents of fair value accounting believe that fair value measurement provides timely information to the market and increases the relevance and transparency of financial reporting (Barth and Landsman, 2010; Mala and Chand, 2011). From a prudential perspective, opponents to fair value accounting have contended that reporting assets and liabilities at fair value contributed to capital losses and rendered banks undercapitalised.	cache/ajfa-1001.pdf	txt/ajfa-1001.txt