Relevance of supplementary fair value disclosures under market uncertainty : effects on audit fees and investors' pricing
Laura Mehnaz and Asheq Rahman and Humayun Kabir
| Year of publication: |
2022
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|---|---|
| Authors: | Mehnaz, Laura ; Rahman, Asheq ; Kabir, Humayun |
| Published in: |
Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 37.2022, 7, p. 819-849
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| Subject: | Audit fee | COVID pandemic | Fair value measurement | Investment properties | Market uncertainty | Supplementary fair value disclosures | Value relevance | Preis | Price | Fair-Value-Bilanzierung | Fair value accounting | Wirtschaftsprüfung | Financial audit | Unternehmenspublizität | Corporate disclosure | Honorar | Fee (Remuneration) | Bilanzielle Bewertung | Accounting valuation |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MAJ-07-2021-3263 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013407314