Introduction of fair value into financial accounting and reporting is a consequence of accounting development in … practice, in the last decade of the 20th century. Tendency to introduce fair value, even into SME accounting and reporting … this text. Public comments are supported by results from field testing realized in Finland. The US SEC shall have the …

fragmentary, and I find that the number of subsidiaries in their SEC filings is a good proxy for these exposures. Nearly a third …

managers reflect accounting-based fundamentals — equity book value and net income — in a manner consistent with the way in …

Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A … helpful in making their economic decisions. A criticism of fair value accounting is the contention that fair value earnings …

determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop … measurement standards specific to this accounting concept. At present, with the exception of FAS 157, no professional standard … countries, hence the IVSC legitimacy to develop fair value measurement standards. Generally, we consider that accounting bodies …

were depreciated, regardless the institutions became insolvent. Our intent is not to list all the possible accounting … the accounting choices made. …

We experimentally explore how common knowledge provided by accounting systems affects investors' decision and shapes … the formation of security prices over time. We design alternative accounting structures and run experiments in artificial … security markets framed by these structures. In sessions where investors receive exogenous accounting information about …

Accounting earnings summarize periodic corporate financial performance and are key determinants of stock prices. We … review research on the usefulness of accounting earnings, including research on the link between accounting earnings and firm … value and research on the usefulness of accounting earnings relative to other accounting and nonaccounting information. We …