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Corporates' monitoring costs of fair value disclosures in pre- versus post-IFRS7 era : Jordanian financial business evidence
Alharasis, Esraa Esam; Alidarous, Manal; Alkhwaldi, Abeer F. - In: Cogent business & management 10 (2023) 2, pp. 1-31
This study proposes a new auditing model that takes Fair Value Accounting (FVA) into account as a unique complexity and … implementation of IFRS7 (pre- vs. post-IFRS7). The Ordinary Least Squares regression, which used 1470 firm-year observations from … 2005 to 2018, reveals that post-IFRS7 positively impacts audit fees, whereas pre-IFRS7 has no effect. According to the …
Persistent link: https://www.econbiz.de/10014503284
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Disclosure of fair value measurement in goodwill impairment test and audit fees
Chen, Vincent Y. S.; Keung, Edmund C.; Lin, I-Min - In: Journal of contemporary accounting & economics 15 (2019) 3, pp. 1-21
Persistent link: https://www.econbiz.de/10012133437
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Fair value accounting : information or confusion for financial markets?
Magnan, Michel; Menini, Andrea; Parbonetti, Antonio - In: Review of accounting studies 20 (2015) 1, pp. 559-591
Persistent link: https://www.econbiz.de/10010503361
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Conditionally conservative fair value measurements
Badia, Marc; Duro, Miguel; Penvala, Fernando; Ryan, … - In: Journal of accounting & economics 63 (2017) 1, pp. 75-98
Persistent link: https://www.econbiz.de/10011689381
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Value relevance of biological assets under IFRS
Gonçalves, Rute; Lopes, Patrícia Teixeira; Craig, Russell - In: Journal of international accounting auditing & taxation 29 (2017), pp. 118-126
Persistent link: https://www.econbiz.de/10011791504
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New guidance on fair value of liabilities : exposure draft on disclosure of fair-value measurements
Elifoglu, I. Hilmi; Fitzsimons, Adrian P.; Silliman, … - In: Commercial lending review 24 (2009) 6, pp. 41-48
Persistent link: https://www.econbiz.de/10003932780
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Abgang und Ausbuchung von Finanzinstrumenten nach IAS 32 und IAS 39
Kümpel, Thomas; Piepenburg, Peter - In: Bilanz + Buchhaltung : die Zeitschrift für … 53 (2007) 10, pp. 393-399
Persistent link: https://www.econbiz.de/10003554081
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Disclosure of Fair Value Measurement in Goodwill Impairment Test and Audit Fees
Chen, Vincent - 2019
the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair …-related disclosures as a signal of truthful goodwill accounting and this “signaling effect” partially offsets the “audit risk effect” of …
Persistent link: https://www.econbiz.de/10012899690
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Fair Value Disclosure, External Appraisers, and the Reliability of Fair Value Measurements
Moscariello, Nicola - 2013
By developing an analytical model, this paper examines the role of the “external appraiser” as a tool to face the informational asymmetry issue related to fair value measurements. A comparison between such a signaling mechanism and a “full fair value disclosure” is firstly carried out,...
Persistent link: https://www.econbiz.de/10014153908
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CEO, CFO, and board attributes' effect on fair value agriculture disclosure
Zaimah Abdullah; Qaderi, Sumaia Ayesh; Ariffin, … - In: Cogent business & management 10 (2023) 3, pp. 1-29
important empirical inputs of a positive association between top executives’ management attributes and accounting disclosure …
Persistent link: https://www.econbiz.de/10014505864