Third-party source switches : objective valuation or fair value opinion shopping?
Year of publication: |
2023
|
---|---|
Authors: | Koo, Minjae ; Sivaramakrishnan, Konduru ; Zhao, Yuping |
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. 98.2023, 7, p. 405-433
|
Subject: | fair value opinion shopping | objective valuation | fair value estimate | fair value inflation | external price sources | fixed income security | insurance companies | Fair-Value-Bilanzierung | Fair value accounting | Unternehmensbewertung | Firm valuation | Bilanzielle Bewertung | Accounting valuation |
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