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Fair Value Hierarchy in Financial Instruments Disclosure - Is There Transparency for Investors? Evidence from the Banking Industry
Laghi, Enrico - 2012
The debate on fair value accounting is still open although last 20 years have been spent in searching for solution by academician, practitioners and institutions. After a long and continuous discussion both on the basic concepts and the information level contained in fair value measurements and...
Persistent link: https://www.econbiz.de/10013100179
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Fair value hierarchy asset valuation : does it have any predictive power? : an international research on the insurance sector
Tutino, Marco; Pompili, Marco - In: Corporate ownership & control : international … 14 (2016/2017) 3, pp. 364-376
Persistent link: https://www.econbiz.de/10011795235
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Fair value accounting and management opportunism on earnings management in banking sector : first evidence
Tutino, Marco; Pompili, Marco - In: Corporate ownership & control : international … 15 (2017/2018) 2, pp. 59-69
Persistent link: https://www.econbiz.de/10011992959