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Relevance of supplementary fair value disclosures under market uncertainty : effects on audit fees and investors' pricing

Mehnaz, Laura; Rahman, Asheq; Kabir, Humayun - In: Managerial auditing journal 37 (2022) 7, pp. 819-849

Persistent link: https://www.econbiz.de/10013407314

The impact of ESG scores on the value relevance of fair value hierarchy of financial instruments : evidence from European Banks

Di Martino, G.; Miglietta, F.; Potì, V. - In: Research in international business and finance 71 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10015062566

La nécessité d'une adoption (et l'adaptation) mondiale des IFRS (des normes internationales d'information financière): conséquences post-Enron et la restauration de la confiance au...

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012

Many questions have been raised as to whether financial accounting has become more conservative. The value relevance … and qualitative characteristics of accounting information have become topics of particular relevance given the role they … relevance of accounting information is also of vital significance in certain emerging economies and why the successful …

Persistent link: https://www.econbiz.de/10011258018

Accounting valuation models under international financial reporting standards: evidence from some European listed companies

Kouki, Ahmed - In: International Journal of Managerial and Financial Accounting 7 (2015) 1, pp. 82-101

The aim of this paper is to examine the value relevance of accounting information following the voluntarily IFRS … adoption in the pre-IFRS period (from 2000 to 2004). Moreover, this paper compares the relevance of the two accounting … Belgium). The results suggest that the value relevance of accounting information in firms that voluntarily adopt IFRS …

Persistent link: https://www.econbiz.de/10011207779

Fair value accounting and its usefulness to financial statement users

Palea, Vera - In: Journal of Financial Reporting and Accounting 12 (2014) 2, pp. 102-116

for standard setting discussion. Findings – Empirical research raises some doubts on fair value reliability. Furthermore …

Persistent link: https://www.econbiz.de/10014869672

Changes of measurement of fair value : implications for accounting earnings

Fargher, Neil; Zhang, John Ziyang - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 3, pp. 184-199

Persistent link: https://www.econbiz.de/10010407772

Non-professional investors' judgments of the reliability of fair value estimates : the impact of investor mood

Chen, Wei; Harding, Noel; He, Wen - In: Behavioral research in accounting 33 (2021) 1, pp. 43-63

Persistent link: https://www.econbiz.de/10012813432

Fair value accounting's role in the recent financial crisis

LaCalamito, Thomas - In: International Journal of Economics and Accounting 4 (2013) 3, pp. 271-281

sparked a major debate about the reliability and transparency of fair value accounting in times of market turmoil. This paper …

Persistent link: https://www.econbiz.de/10010686185

Does index investing work in bonds?

Chang, C. Edward; Krueger, Thomas M. - In: Managerial Finance 37 (2011) May, pp. 451-464

Purpose – The purpose of this paper is to examine operating characteristics, risk and performance measures of all available vehicles for index investing in US bond funds during the 15-year period from April, 1994 to March, 2009. The results shed light on the important issue of bond index...

Persistent link: https://www.econbiz.de/10009275406

Mutual funds under fire: a chrononogy of developments since January 1, 2003

Smith, Thomas R. - In: Journal of Investment Compliance 7 (2006) 1, pp. 4-33

Purpose – The purpose of this paper is to provide a comprehensive background on the recent legislative, regulatory, and prosecutorial scrutiny of mutual funds and underlying issues such as the level and transparency of fees and costs, distribution and sales practices, and fund governance....

Persistent link: https://www.econbiz.de/10014893181