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Fair value accounting practices and efficiency of banks: A theoretical perspective

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This conceptual paper discusses the impact of fair value accounting practices on performance of commercial banks in relation to the established banking theories i.e. Credit creation, fractional reserve and financial intermediation theory. These theories are discussed in view of historical cost accounting principles and fair valued accounting principles considering the performance in terms of efficiency during different stages of economic conditions. | Fair value accounting practices and efficiency of banks: A theoretical perspective

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