The impact of SEC disclosure monitoring on the uncertainty of fair value estimate
Year of publication: |
March 2016
|
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Authors: | Bens, Daniel A. ; Cheng, Mei ; Neamtiu, Monica |
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. 91.2016, 2, p. 349-375
|
Subject: | fair value estimates | SEC enforcement | comment letters | information uncertainty | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Unternehmenspublizität | Corporate disclosure | Risiko | Risk | Finanzmarktaufsicht | Financial supervision |
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