The impact of benchmark set composition on auditors' Level 3 fair value judgments
Year of publication: |
2019
|
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Authors: | Bhattacharjee, Sudip ; Moreno, Kimberly K. ; Wright, Nicole S. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 94.2019, 6, p. 91-108
|
Subject: | fair value | Level 3 investment | benchmarks | contrast effects | Benchmarking | Fair-Value-Bilanzierung | Fair value accounting | Wirtschaftsprüfung | Financial audit | IFRS | Betriebliche Wertschöpfung | Value creation |
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