@article{SchneiderTran2018,
  author    = {Felix Schneider and Duc Hung Tran},
  title     = {On the relation between the fair value option and bid-ask spreads: descriptive evidence on the recognition of credit risk changes under IFRS},
  journal   = {Journal of Business Economics},
  volume    = {85},
  number    = {9},
  pages     = {1049 -- 1081},
  doi       = {10.1007/s11573-015-0776-2},
  year      = {2018},
}