Search Results - subject:"fair value"

Value-relevance of reported changes in fair values and measurement-related fair value disclosures : evidence from the Australian real estate industry

Pinprapa Sangchan; Bhuiyan, Md. Borhan Uddin; Habib, Ahsan - In: Asian review of accounting 30 (2022) 1, pp. 121-151

Persistent link: https://www.econbiz.de/10013164295

The nuances of fair value history : a rejoinder to Cardao-Pito

Donleavy, Gabriel D. - In: Accounting history : journal of the Accounting History … 27 (2022) 1, pp. 153-170

Persistent link: https://www.econbiz.de/10012822150

Managerial discretion and the comparability of fair value estimates

Black, Jonathan; Chen, Jeff Zeyun; Cussatt, Marc - In: Journal of accounting and public policy 41 (2022) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10013207616

Fair value complexity and financial statement comparability

Ahn, Hyejin - In: Asia-Pacific journal of accounting & economics : … 29 (2022) 5, pp. 1247-1266

Persistent link: https://www.econbiz.de/10013415480

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

Relevance of supplementary fair value disclosures under market uncertainty : effects on audit fees and investors' pricing

Mehnaz, Laura; Rahman, Asheq; Kabir, Humayun - In: Managerial auditing journal 37 (2022) 7, pp. 819-849

Persistent link: https://www.econbiz.de/10013407314

Pricing of fair value instruments reported under International Financial Reporting Standards 7 : South African setting

Hlatshwayo, Hopewell; Zulu, Mbalenhle - In: South African journal of economic and management sciences 22 (2019) 1, pp. 1-9

Persistent link: https://www.econbiz.de/10012177943

Fair Value Accounting and Value Relevance of Equity Book Value and Net Income for European Financial Firms During the Crisis

Adwan, Sami - 2020

This paper examines whether and how the level of exposure to fair value accounting moderates the changes in the value … that the impact of the crisis is less pronounced for firms whose financial statements are more exposed to fair value … relative to net income for firms with more exposure to fair value in the pre-crisis period …

Persistent link: https://www.econbiz.de/10012833979

Fair Value in the Professional Valuation : Concepts and Models

Artemenkov, Andrey Igorevich - 2020

methodological features of equitable/fair value as a sui generis basis of Professional valuation. As used in the field of … professional valuation, equitable/fair value is the logically necessary basis for estimating values-in-exchange for illiquid assets … with the aid of a proposed tool based on Venn-diagrammatic approach (VDA). Then we analyse equitable/fair value estimating …

Persistent link: https://www.econbiz.de/10012836070

The Effects of Fair Value on the Matching of Revenues and Expenses : The Case of Asset Revaluations

da Costa, Fabio Moraes - 2020

Researchers and practitioners have expressed concern that matching has declined over time, as evidenced by a decreasing association between revenues and expenses. They attribute this decline to the shift in financial reporting from a revenue-expense view that emphasizes matching, to an...

Persistent link: https://www.econbiz.de/10012837697