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Fair value accounting and financial stability - based on the adoption of K-IFRS in 2011
Im, Chae Chang; Choi, Ahrum; Yim, Sungtaek - In: The journal of applied business research 32 (2016) 6, pp. 1825-1842
Persistent link: https://www.econbiz.de/10011627933
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Investor perception of fair value evaluation : focusing on financial instruments
Kang, Minjung; Yoo, Young-Tae - In: Investment management and financial innovations 16 (2019) 1, pp. 203-214
Persistent link: https://www.econbiz.de/10012056049
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Do investors understand really dirty surplus?
Landsman, Wayne R.; Miller, Bruce L.; Peasnell, Ken V.; … - In: The accounting review : a publication of the American … 86 (2011) 1, pp. 237-258
Persistent link: https://www.econbiz.de/10008901136
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Do Investors Understand Really Dirty Surplus?
Landsman, Wayne R. - 2012
This study addresses whether firms' share prices correctly reflect two accounting measures, dirty surplus and really dirty surplus. Dirty surplus is readily observable from the financial statements, but really dirty surplus, which arises from recognizing equity transactions such as employee...
Persistent link: https://www.econbiz.de/10013115880
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Fair value and its economic consequence on the volatility measures of earnings, stock price and government debt yield
Sun, Lan - In: Theoretical economics letters 4 (2014) 9, pp. 910-915
Persistent link: https://www.econbiz.de/10010532226
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Mixing fair-value and historical-cost accounting : predictable other-comprehensive-income and mispricing of bank stocks
Easton, Peter D.; Zhang, Xiao-Jun - In: Review of accounting studies 22 (2017) 4, pp. 1732-1760
Persistent link: https://www.econbiz.de/10011781484
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Effects of new financial reporting standards on value relevance : a study about Turkish stock markets
Bilgic, F. Ayzer; Ibis, Cemal - In: International journal of economics and finance 5 (2013) 10, pp. 126-140
Persistent link: https://www.econbiz.de/10010200031
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The value of item response theory in invariance testing
Martins, Nico - In: The journal of applied business research 32 (2016) 6, pp. 1843-1869
Persistent link: https://www.econbiz.de/10011627934
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Fair value disclosure, liquidity risk and stock returns
Roggi, Oliviero; Giannozzi, Alessandro - In: Journal of banking & finance 58 (2015), pp. 327-342
Persistent link: https://www.econbiz.de/10011544014
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Does stock return predictability affect ESO fair value?
León, Julio Carmona, Angel; Vaello-Sebastià, Antoni - In: European journal of operational research : EJOR 223 (2012) 1, pp. 188-202
Persistent link: https://www.econbiz.de/10009613969