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Fair value accounting and its usefulness to financial statement users
Palea, Vera - In: Journal of financial reporting & accounting : JFRA 12 (2014) 2, pp. 102-116
Persistent link: https://www.econbiz.de/10010431260
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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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The value relevance and timeliness of write-downs during the financial crisis of 2007 - 2009
Beltratti, Andrea; Spear, Nasser A.; Szabo, Mark Daniel - In: The international journal of accounting : TIJA 48 (2013) 4, pp. 467-494
Persistent link: https://www.econbiz.de/10010234909
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The relevance of fair value after the adoption of IFRS 13 : fair value measurement and the role of audit committee
Rizki, Atika; Mita, Aria Farah - In: International journal of monetary economics and finance … 14 (2021) 4, pp. 297-305
Persistent link: https://www.econbiz.de/10012613316
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The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy
Liao, Lin; Yao, Daifei; Kang, Helen; Morris, Richard D. - In: Pacific-Basin finance journal 59 (2020), pp. 1-20
Persistent link: https://www.econbiz.de/10012231292
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Auditor task-specific expertise : the case of fair value accounting
Ahn, Jaehan; Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 1-32
Persistent link: https://www.econbiz.de/10012254204
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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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Impacts of FRS139 adoption on value relevance of financial reporting in Malaysia
Gan, Chin-Yee; Chong, Lee Lee; Zauwiyah Ahmad - In: Managerial finance 42 (2016) 7, pp. 706-721
Persistent link: https://www.econbiz.de/10011572349
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The impact of the institutional environment on the value relevance of fair values
Fiechter, Peter; Novotny-Farkas, Zoltán - In: Review of accounting studies 22 (2017) 1, pp. 392-429
Persistent link: https://www.econbiz.de/10011655626
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Does fair value accounting provide more useful financial statements than current GAAP for banks?
McInnis, John; Yu, Yong; Yust, Christopher G. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 257-279
Persistent link: https://www.econbiz.de/10011966808