Karl A. Muller, III; Riedl, Edward J.; Sellhorn, Thorsten - In: Management Science 57 (2011) 6, pp. 1138-1153
We examine the effects of mandating the provision of fair value information for long-lived tangible assets on firms … reliability of fair values reported by the mandatory adoption firms. Together, this evidence adds to the debate on fair value … accounting by demonstrating that common adoption of fair value, even for long-lived tangible assets, under a mandatory reporting …