TY - BOOK AU - Manal Abdelazeem Mohamed Khalil AU - Ashraf Mahmoud Kadry Elsharkawy , TI - Investigating effects of fair value accounting on commercial banks' earnings , risk and regulatory capital / PY - 2011/// CY - Cairo : PB - Manal Abdelazeem Mohamed Khalil , KW - Banks KW - Fair value accounting KW - Investment securities N1 - Thesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting; Issued also as CD N2 - The main objective of this research is to investigate implications of fair value accounting on commercial banks earnings regulatory capital and risks and effect of this on value relevance of accounting information that help investors in making rational investment decisions . This objective has been achieved empirically through testing relationships among study varibles for all banks listed in the Egyptian stock exchange UR - http://172.23.153.220/th.pdf ER -