complementing growing literature on the value relevance of fair value, but focuses on the assessment of fair value as a financial …" for the recent events. The relevance of the study is emphasized when looking through the lens of the current financial …

-valued assets that are susceptible to managerial bias. Using a sample of U.S. banking firms, I find that the value relevance of such … individuals. Additional tests show that the positive association between religiosity and value relevance of fair-valued assets is …