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Legitimacy to Develop Fair Value Measurement Standards : The Case of the IVSC Discussion Paper – Determination of Fair Value of Intangible Assets for IFRS Reporting Purposes
Deaconu, Adela - 2009
This research studies, through a content analysis of the comment letters to the IVSC's project on intangible assets fair value determination, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At...
Persistent link: https://www.econbiz.de/10013157452
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The Reliability of Investment Property Fair Values Under IFRS
Nellessen, Thomas - 2010
Purpose - The valuation of property companies and fair value accounting for investment properties under IFRS are … therefore can easily be determined, as under IFRS investment property is often re-ported using a fair value approach. This paper …
Persistent link: https://www.econbiz.de/10013136005
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How do fair value measurements of financial instruments affect investments in banks?
Bergheim, Ralf; Ernstberger, Jürgen; Roos, Michael W. M. - 2014
This paper experimentally investigates how fair value measurements of financial instruments affect the decision of nonprofessional investors to invest in a bank’s shares. Specifically, we assess how investors respond to variations in net income resulting from fair value adjustments in trading...
Persistent link: https://www.econbiz.de/10010357828
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The economic consequences of including fair value adjustments to shareholders' equity in regulatory capital calculations
Chircop, Justin; Novotny-Farkas, Zoltán - 2014 - First draft: April 10, 2014, This draft: September 18, 2014
We investigate the economic consequences of the implementation of a particular aspect of Basel III in the U.S. Specifically, the Basel III proposal and the corresponding U.S. rule (hereafter referred to as the removal of the AOCI filter) to make the inclusion of unrealized fair value gains and...
Persistent link: https://www.econbiz.de/10010429138
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Exploring the relevance and reliability of fair value accounting
Fukui, Yoshitaka; Saito, Shizuki - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 181-190
Persistent link: https://www.econbiz.de/10013261781
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A New Approach to Private Firm Fair Value Valuation in Line with IFRS 13 – The Concept of the Most Advantageous Market Discount (MAMD)
Mielcarz, Paweł - 2015
IFRS 13, adopted in 2013, introduced a general framework for fair value valuation of unquoted equity instruments. It … of such instruments, which meets these IFRS 13 requirements. This approach applies a concept of the most advantageous … according to the fair value concept compliant with IFRS 13. Additionally, this paper presents estimations of MAMD for the UK …
Persistent link: https://www.econbiz.de/10013031077
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Are Level 3 fair values reflected in firm value? : evidence from European banks
Kisseleva, Katja; Lorenz, Daniela - 2016
-year observations from European banks reporting under IFRS, in contrast to previous research conducted in the US, we find no overall …
Persistent link: https://www.econbiz.de/10011518745
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A Convenient Scapegoat : Fair Value Accounting by Commercial Banks during the Financial Crisis
Badertscher, Brad A. - 2012
Critics argue that the “fair value” provisions in U.S. accounting rules exacerbated the recent financial crisis by depleting banks' regulatory capital, which curtailed lending and triggered asset sales, leading to further economic turmoil. Defenders counter-argue that the role of fair value...
Persistent link: https://www.econbiz.de/10013116314
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The Value Relevance of Pension Fair Values and Uncertainty
Fasshauer, Jan D. - 2012
have adopted IFRS or US-GAAP. German companies do not tradition-ally fund pension plans externally. They therefore report …
Persistent link: https://www.econbiz.de/10013116708
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Fair Value Accounting and Managers' Hedging Decisions
Chen, Wei - 2012
We conduct two experiments with experienced accountants to investigate how fair value accounting affects managers' real economic decisions. In Experiment 1, we find that participants are more likely to make sub-optimal decisions (e.g., forgo economically sound hedging opportunities) when...
Persistent link: https://www.econbiz.de/10013101488