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Valuing illiquid and "hard to value" assets

Larsen, David L. - In: Journal of securities operations & custody 6 (2014) 3, pp. 234-239

Persistent link: https://www.econbiz.de/10010345138

Are Level 3 fair values reflected in firm value? : evidence from European banks

Kisseleva, Katja; Lorenz, Daniela - 2016

This paper investigates whether, and if so, to what extent, Level 3 fair values disclosed by European banks provide useful information to investors and are reflected in firm value changes. Using a unique sample of 416 hand-collected firm-year observations from European banks reporting under...

Persistent link: https://www.econbiz.de/10011518745

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

APT, Inc. : an application of impairment testing and fair value estimation using international financial reporting standards

Beaudoin, Cathy A.; Hughes, Susan B. - In: Issues in accounting education 29 (2014) 1, pp. 181-194

Persistent link: https://www.econbiz.de/10010419404

Do financial statement users judge relevance based on properties of reliability?

Kadous, Kathryn; Koonce, Lisa; Thayer, Jane M. - In: The accounting review : a publication of the American … 87 (2012) 4, pp. 1335-1356

Persistent link: https://www.econbiz.de/10009581389

Valuating the value and risk of international start-up ventures

Kallir, Ido; Agmon, Tamir - In: International journal of financial research 6 (2015) 2, pp. 203-217

Persistent link: https://www.econbiz.de/10011405150

Assessment in accounting : concept and tools : monograph

Fomina, Alena V.; Sopko, Valeria; Zadniprovskyi, Oleksandr - 2018

Persistent link: https://www.econbiz.de/10012258324

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

ROA vs. ROIC

Burcă, Valentin; Gomoi, Bogdan Cosmin - In: Journal of economics and business research 22 (2016) 1, pp. 19-41

Persistent link: https://www.econbiz.de/10011572534

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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