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Adjustment of valuation inputs and its effect on value relevance of fair value measurement
Du, Hui; Li, Sherry Fang; Xu, Zhaohui - In: Research in accounting regulation 26 (2014) 1, pp. 54-66
Persistent link: https://www.econbiz.de/10010388505
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Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis
Adwan, Sami; Alhaj-Ismail, Alaa; Girardone, Claudia - In: Journal of international accounting auditing & taxation 39 (2020), pp. 1-12
Persistent link: https://www.econbiz.de/10012299732
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Value relevance of banks : global evidence
Anandarajan, Asokan; Francis, Bill B.; Hasan, Iftekhar; … - In: Review of quantitative finance and accounting 36 (2011) 1, pp. 33-55
Persistent link: https://www.econbiz.de/10009271386
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Accounting comparability and the accuracy of peer-based valuation models
Young, Steven; Zeng, Yachang - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2571-2601
Persistent link: https://www.econbiz.de/10011414553
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The effect of fair value versus historical cost reporting model on analyst forecast accuracy
Liang, Lihong; Riedl, Edward J. - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 1151-1177
Persistent link: https://www.econbiz.de/10010407928
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The Effect of Fair Value versus Historical Cost Reporting Model on Analyst Forecast Accuracy
Liang, Lihong - 2013
UK firms when reporting under the full fair value model of IFRS, in which unrealized fair value gains and losses are …
Persistent link: https://www.econbiz.de/10013087511
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Fair value intensity and analyst forecasts
Badenhorst, Wessel M. - In: Journal of economic and financial sciences : JEF 11 (2018) 1, pp. 1-12
Persistent link: https://www.econbiz.de/10012016855
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Value relevance of fair values : empirical evidence of the impact of market volatility
Song, Xiaofei - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 2, pp. 91-116
Persistent link: https://www.econbiz.de/10011344266
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Disclosure-derived financial statement adjustments in equity valuation
Batta, George; Ganguly, Ananda; Rosett, Joshua George - In: Review of Pacific Basin financial markets and policies 17 (2014) 2, pp. 1-39
Persistent link: https://www.econbiz.de/10010392611
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Valuation scepticism, liquidity benefits and closed-end fund premiums/discounts : evidence from fair value desclosures
Cullinan, Charles P.; Zheng, Xiaochuan - In: Accounting and finance : journal of the Accounting … 54 (2014) 3, pp. 729-751
Persistent link: https://www.econbiz.de/10011348095