We conduct two experiments with experienced accountants to investigate how fair value accounting affects managers ….g., forgo economically sound hedging opportunities) when both the economic and fair value accounting impact information is … presented than when only the economic impact information is presented, or when both the economic and historical cost accounting …

This study responds to calls for additional research on how accounting prescriptions are being operationalised with a … specific focus on fair value accounting by individual practitioners. Detailed interviews are carried out to evaluate how … accountants understand and resist fair value accounting. The nature of resistance is used to distinguish between proponents of …