complementing growing literature on the value relevance of fair value, but focuses on the assessment of fair value as a financial …” for the recent events. The relevance of the study is emphasized when looking through the lens of the current financial …

complementing growing literature on the value relevance of fair value, but focuses on the assessment of fair value as a financial …" for the recent events. The relevance of the study is emphasized when looking through the lens of the current financial …

accounting concepts, such as relevance, reliability, verifiability, verification, and accounting-motivated transactions. …

characteristics of FASB members and SEC commissioners predict the accounting “reliability” and “relevance” of proposed standards … “reliability” and increase “relevance,” partly due to their tendency to propose fair-value methods. We find opposite results for …

relevance into two groups: - one specific to the accounting information (relevance, reliability and comparability); - the other …, understandability, reliability, relevance and age.Audit is not an exact science, it is based on professional reasoning to reach …

characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" of proposed standards … "reliability" and increase "relevance," partly due to their tendency to propose fair-value methods. We find opposite results for …

statements that question the reliability of mandated fair value information. We refer to these disclosures as reliability … disavowals. We examine stock option volatility estimates disclosed under SFAS 123 and test whether disavowals are informative … informative (opportunistic) disclosure. Our results support the hypothesis that disavowals inform users about the reliability of …