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Exploring the relevance and reliability of fair value accounting

Fukui, Yoshitaka; Saito, Shizuki - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 181-190

Persistent link: https://www.econbiz.de/10013261781

Fair value accounting: virtues and vices

Singh, J.P.; Uzma, Shigufta Hena - In: International Journal of Managerial and Financial Accounting 3 (2011) 2, pp. 113-126

The radical changes in 'business processes' as well as 'corporate strategies' have mandated the acknowledgement of the immense role of intangibles to corporate bottom lines. Besides, there has been an exponential growth in the spectrum of tradeable financial products. As a consequence, the need...

Persistent link: https://www.econbiz.de/10009352413

Fair value accounting and measurement through FASB's developments

Bonaci, Carmen Giorgiana; Strouhal, Jiří; Matis, Dumitru - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 40-63

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 …

Persistent link: https://www.econbiz.de/10011459506

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

Perceptions of accounting quality in the new IFRS framework : an empirical study

Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369

Persistent link: https://www.econbiz.de/10013198291

Fair value in financial statements after financial crisis

Majercakova, Daniela; Skoda, Miroslav - In: Journal of applied accounting research 16 (2015) 3, pp. 312-332

Persistent link: https://www.econbiz.de/10011506415

Value relevance of the fair value hierarchy of IFRS 7 in Europe : how reliable are mark-to-model fair values?

Bosch, Patrick - 2012

Persistent link: https://www.econbiz.de/10010223173

Recognition versus disclosure : evidence from fair value of investment property

Israeli, Doron - In: Review of accounting studies 20 (2015) 4, pp. 1457-1503

Persistent link: https://www.econbiz.de/10011396641

Does religiosity matter to value relevance? : evidence from U.S. banking firms

Chourou, Lamia - In: Journal of business ethics : JBE 162 (2020) 3, pp. 675-697

-valued assets that are susceptible to managerial bias. Using a sample of U.S. banking firms, I find that the value relevance of such … individuals. Additional tests show that the positive association between religiosity and value relevance of fair-valued assets is …

Persistent link: https://www.econbiz.de/10012208352

The joint effects of management incentive and information precision on perceived reliability in fair value estimates

Du, Ning; McEnroe, John E.; Stevens, Kevin T. - In: Accounting research journal 27 (2014) 2, pp. 188-206

Persistent link: https://www.econbiz.de/10010423291

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