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Showing 1 to 1 of 1 for “"AOCI"”.
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Does Accumulated Other Comprehensive Income “Accumulate” Risk?
… income (OCI) are inconclusive. We focus on AOCI because, first, it is the accumulation of different market risks that banks are exposed to, and second, it contains information about managers’ discretion and banks’ opacity. Using a sample of COMPUSTAT banks, we test whether the market risks …