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IFRS Non-GAAP Earnings Disclosures and Fair Value Measurement
Malone, Lance - 2016
We investigate IFRS non-GAAP earnings adjustments for fair value remeasurements made by companies and analysts and the …
Persistent link: https://www.econbiz.de/10013004343
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The Impact of SEC Disclosure Monitoring on the Uncertainty of Fair Value Estimates
Bens, Daniel A. - 2015
We investigate the role played by the Securities and Exchange Commission (SEC) in monitoring fair value disclosures in regulatory filings. Specifically, we assess whether SEC action via the issuance of fair value comment letters to registrants is followed by reductions in uncertainty about the...
Persistent link: https://www.econbiz.de/10013018223
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Recognition versus Disclosure of Fair Values
Müller, Maximilian André - 2015
Standards (IFRS), which require that fair values for investment properties, our sample firms' key operating asset, either be …
Persistent link: https://www.econbiz.de/10013034633
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Relevance of Level 3 fair value disclosures and IFRS 13 : a case study
Claessen, Árni - In: International journal of disclosure and governance 18 (2021) 4, pp. 378-390
Persistent link: https://www.econbiz.de/10012666863
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The economic consequences of discrete recognition and continuous measurement
Gao, Pingyang; Jiang, Xu - In: Journal of accounting & economics 69 (2020) 1, pp. 1-22
Persistent link: https://www.econbiz.de/10012237551
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Discussion of "IFRS non-GAAP earnings disclosures and fair value measurement"
Cheng, C. S. Agnes - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 99-112
Persistent link: https://www.econbiz.de/10011574180
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Voluntary fair value disclosures beyond SFAS 157's three-level estimates
Chung, Sung Gon; Beng Wee Goh; Ng, Jeffrey; Yong, Kevin Ow - In: Review of accounting studies 22 (2017) 1, pp. 430-468
Persistent link: https://www.econbiz.de/10011655636
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Conditionally conservative fair value measurements
Badia, Marc; Duro, Miguel; Penvala, Fernando; Ryan, … - In: Journal of accounting & economics 63 (2017) 1, pp. 75-98
Persistent link: https://www.econbiz.de/10011689381
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Do investors perceive marking-to-model as marking-to-myth? : early evidence from FAS 157 disclosure
Kolev, Kalin S. - In: The quarterly journal of finance 9 (2019) 2, pp. 1-47
Persistent link: https://www.econbiz.de/10012029225
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Fair value hierarchy in financial instruments disclosure : do audit committee and internal audit matter?
Boolaky Doorgakunt, Lakshi Devi - In: International journal of corporate governance : IJCG 10 (2019) 2, pp. 113-133
Persistent link: https://www.econbiz.de/10012145805