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Share price formation, market exuberance and financial stability under alternative accounting regimes

Biondi, Yuri; Giannoccolo, Pierpaolo - In: Journal of economic interaction and coordination : JEIC 10 (2015) 2, pp. 333-362

Persistent link: https://www.econbiz.de/10011378869

Accounting valuation models under international financial reporting standards : evidence from some European listed companies

Kouki, Ahmed - In: International journal of managerial and financial accounting 7 (2015) 1, pp. 82-101

Persistent link: https://www.econbiz.de/10011524206

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

La valorisation des instruments financiers en juste valeur et performance de marché en temps de crise : le cas des sociétés du CAC 40

Ben Hamida, Nessrine; Nguyen, Duc Khuong - In: Revue Gestion 2000 : management & prospective 26 (2009) 6, pp. 81-96

Persistent link: https://www.econbiz.de/10003983326

Fair value disclosures and crash risk

Hsu, Audrey Wen-hsin; Pourjalali, Hamid; Song, Yi-Ju - In: Journal of contemporary accounting & economics 14 (2018) 3, pp. 358-372

Persistent link: https://www.econbiz.de/10011957347

How Do Audit Quality and Mandatory IFRS Adoption Affect Stock Price Crash Risk in Pakistan?

Waqas, Aon - 2022

This study examines the effects of audit quality and international financial reporting standers (IFRS) as mandatory … stock exchange from 2007 to 2019. This study considers audit quality and IFRS as dummy variables and calculates the stock … study finds that mandatory adoption of IFRS significantly reduces the stock price crash risk. This study additionally finds …

Persistent link: https://www.econbiz.de/10013491761

Effect of fair value accounting and corporate governance on stock prices : evidence of information efficiency in Thailand

Wonlop Buachoom - In: Advances in Pacific Basin business, economics and finance 10 (2022), pp. 209-228

Persistent link: https://www.econbiz.de/10013253654

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

Illiquid Markets and the Value Relevance of Accounting Information : Fair Value Measurements

Ojo D Delaney PhD, Marianne - 2016

provided by historical cost accounting, is considered to constitute one of its vital advantages -- such value having attributes … of complete and accurate information.However, problems identified with fair value accounting include:-- The fact that in … fair value estimates;-- Tendency for fair value accounting to increase opportunities for manipulation when "mark …

Persistent link: https://www.econbiz.de/10013005653

Did Fair Valuation Depress Equity Values During the 2008 Financial Crisis?

Gartenberg, Claudine Madras - 2009

We investigate the assertion that fair valuation of financial instruments exacerbated the 2008 financial crisis. We focus on the 4th quarter of 2008 following the Lehman Brothers bankruptcy, the Reserve Primary fund “breaking the buck” and other adverse events. Our central finding is that...

Persistent link: https://www.econbiz.de/10013156553