Value Relevance of Performance Measures in Regional Banks: A Study on Validity of the Current Profit and Loss Statement Form for Banks
Naoyuki Akatsuka, Takashi Ebihara
CRR DISCUSSION PAPER SERIES
Center for Risk Research, Faculty of Economics SHIGA UNIVERSITY
No. J-64
https://www.econ.shiga-u.ac.jp/risk/DPJ64AkatsukaEbihara.pdf