Valuation scepticism, liquidity benefits and closed-end fund premiums/discounts : evidence from fair value desclosures
Year of publication: |
2014
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Authors: | Cullinan, Charles P. ; Zheng, Xiaochuan |
Published in: |
Accounting and finance : journal of the Accounting Association of Australia and New Zealand. - Richmond, Vic. : Wiley-Blackwell, ISSN 0810-5391, ZDB-ID 852471-3. - Vol. 54.2014, 3, p. 729-751
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Subject: | Closed-end fund | Valuation scepticism | Liquidity benefits | Fair value disclosures | Investmentfonds | Investment Fund | Fair-Value-Bilanzierung | Fair value accounting | Börsenkurs | Share price | Unternehmensbewertung | Firm valuation | Bilanzielle Bewertung | Accounting valuation | Liquidität | Liquidity | Marktwert | Market value |
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