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What do FAS 157 "fair values" really measure? : value or risk?

Ronen, Joshua - In: Accounting perspectives : a journal of The Canadian … 11 (2012) 3, pp. 149-164

Persistent link: https://www.econbiz.de/10009633130

To fair value or not to fair value : a broader perspective

Ronen, Joshua - In: Abacus : a journal of accounting, finance and business … 44 (2008) 2, pp. 181-208

Persistent link: https://www.econbiz.de/10003731007

Unfair 'Fair Value' in Illiquid Markets : Excessive Spillover Effects in Times of Crisis

Dontoh, Alex - 2020

The paper investigates the effects of mark-to-market write-downs by financial institutions on market prices and volumes, as well as the prominent role that illiquidity plays in exacerbating the direct and spillover effects of exit valuation on equity and credit default swaps markets. Using a...

Persistent link: https://www.econbiz.de/10012849245

Unfair "fair value" in illiquid markets : information spillover effects in times of crisis

Dontoh, Alex K.; Elayan, Fayez A.; Ronen, Joshua; … - In: Management science : journal of the Institute for … 67 (2021) 8, pp. 5163-5193

Persistent link: https://www.econbiz.de/10012625098

Assessing banks' resilience : a complementary approach to stress testing using fair values from banks' financial statements

Dao, Trang H.; Pugliese, Amedeo; Ronen, Joshua - In: Journal of business finance & accounting : JBFA 50 (2023) 7/8, pp. 1206-1239

Persistent link: https://www.econbiz.de/10014362764

Fair value accounting from the users' perspective : an experiment on how financial analysts rely on fair value estimates in their decisions

Allini, Alessandra; Spanò, Rosanna; Du, Ning; Ronen, Joshua - In: Meditari accountancy research 30 (2022) 6, pp. 1493-1513

Persistent link: https://www.econbiz.de/10013537630