Essays about: "Patrick Åkesson"

Found 1 essay containing the words Patrick Åkesson.

  1. 1. Financial disclosures in the European banking sector -An analysis of the Level 3 hierarchy

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Martin Bergström; Patrick Åkesson; [2011-06-29]
    Keywords : ;

    Abstract : Background: The large reorganisation of financial instruments in the US banking sector prior to the recent financial crisis and the effects related to the crisis, raise concerns of similar accounting disclosures in Europe. The valuation of the Level 3 financial instruments is based on unobservable inputs and the instruments shall be valued at their fair value, in which information asymmetry may present itself through the subjectivity in the valuation mechanism. READ MORE