Search Results - subject:"FAS 157"

Are level 3 fair value remeasurements useful? : evidence from ASC 820 rollforward disclosures

Fiechter, Peter; Novotny-Farkas, Zoltán; Renders, Annelies - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 301-323

Persistent link: https://www.econbiz.de/10013419010

Do investors perceive marking-to-model as marking-to-myth? : early evidence from FAS 157 disclosure

Kolev, Kalin S. - In: The quarterly journal of finance 9 (2019) 2, pp. 1-47

Persistent link: https://www.econbiz.de/10012029225

Adjustment of valuation inputs and its effect on value relevance of fair value measurement

Du, Hui; Li, Sherry Fang; Xu, Zhaohui - In: Research in accounting regulation 26 (2014) 1, pp. 54-66

Persistent link: https://www.econbiz.de/10010388505

Reliability of Level Three Valuations and Credit Crisis

Hoti, Arber H.; Hoti, Elvira K. - In: Acta Universitatis Danubius. OEconomica (2012) 1(1), pp. 5-13

This research paper evaluates the impact of level three valuations in accordance with FAS 157 and its impact on …

Persistent link: https://www.econbiz.de/10010553420

Credit Crisis with focus on level three valuations and FAS 157: Analysis and Recommendations for Change companies

Hoti, Arber H. - In: Manager Journal 15 (2012) 1, pp. 30-37

The paper examines the effect of level three valuations and FAS 157 implications on investors, auditors’ work …

Persistent link: https://www.econbiz.de/10010962059

Fair value measurements and audit fees : evidence from the banking industry

Ettredge, Michael L.; Xu, Yang; Yi, Han S. - In: Auditing : a journal of practice & theory 33 (2014) 3, pp. 33-58

Persistent link: https://www.econbiz.de/10010407828

Discussion of "The financial reporting of fair value based on managerial inputs versus market inputs : evidence from mortgage servicing rights"

Hendricks, Bradley E.; Shakespeare, Catherine - In: Review of accounting studies 18 (2013) 3, pp. 859-867

Persistent link: https://www.econbiz.de/10010200041

The financial reporting of fair value based on managerial inputs versus market inputs : evidence from mortgage servicing rights

Altamuro, Jennifer; Zhang, Haiwen - In: Review of accounting studies 18 (2013) 3, pp. 833-858

Persistent link: https://www.econbiz.de/10010200043

Do US commercial banks use FAS 157 to manage earnings?

Chong, Gin; Huang, Henry; Zhang, Yi - In: International Journal of Accounting and Information … 20 (2012), pp. 78-93

valuation under The Statement of Financial Accounting Standards No. 157 (FAS 157), Fair Value Measurements. To achieve this goal … valuing assets and liabilities. The FAS 157 requires or permits US listed firms to adopt one of the three levels of inputs to …/implications – The results suggest that US commercial banks use FAS157 as an avenue for earnings management. The results have …

Persistent link: https://www.econbiz.de/10010610512

The Impact of FSP FAS 157-4 on Commercial Banks

Cathey, Jack; Schauer, David; Schroeder, Richard - In: International Advances in Economic Research 18 (2012) 1, pp. 15-27

Persistent link: https://www.econbiz.de/10010867129