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Using fair value earnings to assess firm value

Barth, Mary E.; Landsman, Wayne R. - 2018

Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A key dimension to this debate is whether fair value earnings can provide information to financial statement users that is helpful in making their economic decisions. A criticism of...

Persistent link: https://www.econbiz.de/10011976309

Using fair value earnings to assess firm value

Barth, Mary E.; Landsman, Wayne R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 49-58

Persistent link: https://www.econbiz.de/10011979043

Fair value or market value?

Gomoi, Bogdan Cosmin; Cuc, Lavinia Denisia; Almaşi, Robert - In: Journal of economics and business research 20 (2014) 2, pp. 149-154

Persistent link: https://www.econbiz.de/10010440693

The (exit) price of a horse : finding the fair value of an unusual nonfinancial asset

Altiero, Elizabeth C.; Libby, Theresa; Olczak, Wioleta - In: Issues in accounting education 39 (2024) 1, pp. 79-92

Persistent link: https://www.econbiz.de/10014507631

The predictive value of bank fair values

Ehalaiye, Dimu; Tippett, Mark; Van Zijl, Tony - In: Pacific-Basin finance journal 41 (2017), pp. 111-127

Persistent link: https://www.econbiz.de/10011800503

Evaluation of fair value relevance and the sensitivity to valuation assumptions

Ma, Le; Wells, Peter Alfred - 2021

Using a sample of real estate investment firms adopting IFRS, we evaluate the value relevance of Level 3 fair values …

Persistent link: https://www.econbiz.de/10014361573

A New Approach to Private Firm Fair Value Valuation in Line with IFRS 13 – The Concept of the Most Advantageous Market Discount (MAMD)

Mielcarz, Paweł - 2015

IFRS 13, adopted in 2013, introduced a general framework for fair value valuation of unquoted equity instruments. It … of such instruments, which meets these IFRS 13 requirements. This approach applies a concept of the most advantageous … according to the fair value concept compliant with IFRS 13. Additionally, this paper presents estimations of MAMD for the UK …

Persistent link: https://www.econbiz.de/10013031077

Valuing brands under royalty relief methodology according to international accounting and valuation standards

Rubio, Gracia; Manuel, Conrado M.; Pérez-Hernández, … - In: European journal of management and business economics : … 25 (2016) 2, pp. 76-87

The aim of this paper is to introduce a statistical procedure to value a brand by means of which firms may be able to determine the level of implicit royalty that they would charge for the use of their brand, applying multivariate techniques from market references. The study has been based on a...

Persistent link: https://www.econbiz.de/10011821803

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

Investor perception of fair value evaluation : focusing on financial instruments

Kang, Minjung; Yoo, Young-Tae - In: Investment management and financial innovations 16 (2019) 1, pp. 203-214

Persistent link: https://www.econbiz.de/10012056049