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Using fair value earnings to assess firm value
Barth, Mary E.; Landsman, Wayne R. - 2018
Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A key dimension to this debate is whether fair value earnings can provide information to financial statement users that is helpful in making their economic decisions. A criticism of...
Persistent link: https://www.econbiz.de/10011976309
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Do fair value measurements affect accounting-based earnings quality? : a literature review with a focus on corporate governance as moderator
Thesing, Johannes; Velte, Patrick - In: Journal of business economics : JBE 91 (2021) 7, pp. 965-1004
Persistent link: https://www.econbiz.de/10012617785
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Fair value intensity and analyst forecasts
Badenhorst, Wessel M. - In: Journal of economic and financial sciences : JEF 11 (2018) 1, pp. 1-12
Persistent link: https://www.econbiz.de/10012016855
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Are Level 3 fair values reflected in firm value? : evidence from European banks
Kisseleva, Katja; Lorenz, Daniela - 2016
-year observations from European banks reporting under IFRS, in contrast to previous research conducted in the US, we find no overall …
Persistent link: https://www.econbiz.de/10011518745
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The Value Relevance of Pension Fair Values and Uncertainty
Fasshauer, Jan D. - 2012
have adopted IFRS or US-GAAP. German companies do not tradition-ally fund pension plans externally. They therefore report …
Persistent link: https://www.econbiz.de/10013116708
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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 relevance of equity book value and net income during a crisis period. Using a sample of European listed financial firms over 2005-2011, our analysis confirms prior literature...
Persistent link: https://www.econbiz.de/10012833979
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Fair Value Accounting : Consequences of Booking Market-Driven Goodwill Impairment
Chen, Wen - 2019
We examine whether fair value accounting applied to goodwill impairment leads to unintended consequences. Under the fair-value-based goodwill impairment test, a firm's market value is often used as an important reference point for determining whether goodwill is impaired. A below-one...
Persistent link: https://www.econbiz.de/10012904947
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Do Firms Manage Fair Value Estimates? An Examination of SFAS 142 Goodwill Impairments
Jarva, Henry - 2009
I find that goodwill write-offs under Statement of Financial Accounting Standards No. 142 (SFAS 142) are associated with future expected cash flows as mandated by the standard. However, there are indications that goodwill write-offs lag behind the economic impairment of goodwill. Additional...
Persistent link: https://www.econbiz.de/10012720901
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Goodwill recognition in Malawian Banking Industry – Fair Value Based Approach
Kampanje, Brian Phiri - 2022
Very often than not, business acquisition results in recognition of goodwill as the consideration paid to gain control of the acquiree is higher than the fair value of the net assets acquired to compensate for synergies which acquirer benefits from the business combination. Negative goodwill is...
Persistent link: https://www.econbiz.de/10013307687
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A New Approach to Private Firm Fair Value Valuation in Line with IFRS 13 – The Concept of the Most Advantageous Market Discount (MAMD)
Mielcarz, Paweł - 2015
IFRS 13, adopted in 2013, introduced a general framework for fair value valuation of unquoted equity instruments. It … of such instruments, which meets these IFRS 13 requirements. This approach applies a concept of the most advantageous … according to the fair value concept compliant with IFRS 13. Additionally, this paper presents estimations of MAMD for the UK …
Persistent link: https://www.econbiz.de/10013031077