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Essays on fair value measurement
Stier, Christian - 2016
Persistent link: https://www.econbiz.de/10011778035
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Investment and Contagion Tradeoffs Between Fair Value and Historical Cost Accounting
Acharya, Viral V.; Mukherjee, Saptarshi; Sundaram, … - 2022
We examine the effects of fair-value accounting (FVA) and historical-cost accounting (HCA) regimes on the ex-ante financing of projects by external investors. We formulate a model highlighting the relative merits and demerits of each accounting regime, in particular the sub-optimal continuations...
Persistent link: https://www.econbiz.de/10013306668
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Real Effects of Recognizing Fair Value Changes in Net Income on Firms’ Investment Choices
Song, Bohan; Wang, Shan; Wheeler, Barrett - 2021
’ investment portfolio holdings. Using the adoption of Accounting Standards Update 2016-01 for a sample of property and casualty … change their investment holdings to mitigate an increase in volatility of reported net income …
Persistent link: https://www.econbiz.de/10013311421
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The Reliability of Investment Property Fair Values Under IFRS
Zülch, Henning - 2010
The valuation of property companies and fair value accounting for investment properties under IFRS are closely … easily be determined, as under IFRS investment property is reported using a fair value approach. This paper examines the … perception of fair value estimates for many companies' main asset: investment properties. For that purpose we investigate the …
Persistent link: https://www.econbiz.de/10013143368
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Harmonized accounting standards and investment beauty contests
Jiang, Xu; Tang, Chao; Zhang, Gaoqing - In: The accounting review : a publication of the American … 98 (2023) 7, pp. 377-404
Persistent link: https://www.econbiz.de/10014431553
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Storage infrastructure and agricultural yield : evidence from a capital investment subsidy scheme
Chatterjee, Somdeep - 2018
studied impact of storage infrastructure, viz, agricultural yield. The author exploits potentially exogenous variation … generated by the intensity of access to a capital investment subsidy program for construction and renovation of rural godowns in … India to identify causal effects of better storage on yield. He finds that the program led to an increase in rice yield by 0 …
Persistent link: https://www.econbiz.de/10011917294
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Storage infrastructure and agricultural yield : evidence from a capital investment subsidy scheme
Chatterjee, Somdeep - 2018
studied impact of storage infrastructure, viz, agricultural yield. The author exploits potentially exogenous variation … generated by the intensity of access to a capital investment subsidy program for construction and renovation of rural godowns in … India to identify causal effects of better storage on yield. He finds that the program led to an increase in rice yield by 0 …
Persistent link: https://www.econbiz.de/10011873759
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The choice between private and public capital markets : the importance of disclosure standards and auditor discipline to countries divesting state-owned enterprises
Guedhami, Omrane; Pittman, Jeffrey A. - In: Journal of accounting and public policy 30 (2011) 5, pp. 395-430
Persistent link: https://www.econbiz.de/10009376586