Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A … helpful in making their economic decisions. A criticism of fair value accounting is the contention that fair value earnings …

, regulators and standard setters such as the International Accounting Standards Board express a strong preference for using quoted … pricing model, and discuss why a risk measurement approach that makes use of fundamental (accounting) information could serve …

The present study tests the impact of accounting tradition, financial leverage and book to market ratio on the fair … value choice for a sample of 427 Anglo-Saxon and Continental European companies. We show that, in terms of accounting … choose fair value, consistently with their accounting tradition. By relying on the opportunistic management and accounting …

Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …

Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …

Both US and EU accounting rules are vague in referring to the Black-Scholes model or pricing models derived from B … international accounting authorities. There is no economic rationale for making future values dependent on today's volatility. Using … these models for evaluations means "creative" accounting. Themes: Financial Economics and Institutions, Monetary Policy. …

The principles characterizing the traditional revenue-expense approach to accounting have never been "invented". They … of the traditional accounting principles can be found in behavioral economics, especially in Prospect Theory. If one …

In Switzerland the use of International Accounting Standards (IAS) is allowed as an alternative to national rules for … listed compagnies do comply with IAS. Because of permissiveness and low disclosure requirements of the Swiss accounting … regulation, compliance with IAS implies additional disclosure and renouncement of a considerable discretion in accounting …

The scope of this study is to investigate the accounting master students' attitude and perception regarding ethics and … the existence and manifestations of creative accounting, in the context of harmonization of the Romanian accounting system …. The sample of our research consists of accounting master student from three Romanian representative universities. Our …