. It does so partly through a consideration of the impact of accounting and finance theories which have impacted the …

This paper intends to analyse and elucidate the impact of Fair Value Accounting on the banking industry in general and … across the globe. In the light of criticism against fair value accounting for amplifying the subprime crisis and for causing … a financial meltdown, the article has analysed the nature and impact of Fair Value Accounting in view of the recent …

This paper intends to analyse and elucidate the impact of Fair Value Accounting on the banking industry in general and … across the globe. In the light of criticism against fair value accounting for amplifying the subprime crisis and for causing … a financial meltdown, the article has analysed the nature and impact of Fair Value Accounting in view of the recent …

Accounting constitutes a very specific form of language, which is highly standardized, mathematical in nature and seeks … positions. In this sense, accounting is a social, cultural and historical artefact rather than a natural or technical phenomenon … balance sheet, IP experiences a specific form of authorization. It is represented in the discourse of accounting by …

, idiosyncratic volatility, and investor sentiment, and increases after good past market performance. …

The underperformance of high idiosyncratic volatility stocks, as documented by Ang, Hodrick, Ying, and Zhang (2006, JF …), is a pure non-January phenomenon. This non-January negative relation between idiosyncratic volatility and stock returns …-sale constraints, generate excess volatility, greater mispricing, and on average lower expected returns. …

place . The entire population of the Polish broker-dealers market was investigated. Based on the accounting assessment of …