African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4193

Full Length Research Paper

Fair value accounting and earnings quality (EQ) in banking sector: Evidence from Europe

Mauro Paoloni
  • Mauro Paoloni
  • Department of Business Studies, University of Roma Tre, Via Silvio D'Amico 77, 00144 Rome – Italy.
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Guido Paolucci
  • Guido Paolucci
  • Department of Management, Polytechnic University of Marche, Piazzale Martelli 8, 60121 Ancona – Italy.
  • Google Scholar
Elisa Menicucci
  • Elisa Menicucci
  • Department of Business Studies, University of Roma Tre, Via Silvio D'Amico 77, 00144 Rome – Italy.
  • Google Scholar


  •  Received: 09 August 2017
  •  Accepted: 21 September 2017
  •  Published: 28 October 2017

How to cite this article

APA /
Paoloni, M., Paolucci, G., & Menicucci, E. (2017). Fair value accounting and earnings quality (EQ) in banking sector: Evidence from Europe. African Journal of Business Management, 11(20), 597-607.
Chicago /
Mauro Paoloni, Guido Paolucci and Elisa Menicucci. "Fair value accounting and earnings quality (EQ) in banking sector: Evidence from Europe." African Journal of Business Management 11, no. 20 (2017): 597-607.
MLA /
Mauro Paoloni, Guido Paolucci and Elisa Menicucci. "Fair value accounting and earnings quality (EQ) in banking sector: Evidence from Europe." African Journal of Business Management 11.20 (2017): 597-607.