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Measurement in accounting and fair value

Vehmanen, Petri - In: The Routledge companion to fair value and financial …, (pp. 152-172). 2007

Persistent link: https://www.econbiz.de/10003514966

Auditing Fair Value Measurements : A Systematic Review and Meta-Synthesis

Doliya, Prince - 2017

The significance of the “audit” function in the corporate regulatory framework has been increasing in the last few years along with the adoption of Fair Value Accounting (FVA hereinafter) across the world. In fact, since its inception, FVA has become one of the most controversial topics in...

Persistent link: https://www.econbiz.de/10012972664

Conditionally Conservative Fair Value Measurements

Badia, Marc - 2016

Firms measure fair values using Level 2 or 3 inputs when items do not trade in liquid markets, limiting market discipline over the measurements. We provide evidence that firms holding higher proportions of financial instruments measured at Level 2 and 3 fair values report more conditionally...

Persistent link: https://www.econbiz.de/10013005131

The Quality and Drivers of Own Credit Risk Measurement Disclosures for Fair Value Liabilities by European Banks

Eichner, Korbinian - 2014

This research paper studies the quality of own credit (OC) risk disclosures in European banks by analyzing their annual reports. By defining and applying a self-developed disclosure index that incorporates both the (i) relative quantity and (ii) richness of the information provided, it is found...

Persistent link: https://www.econbiz.de/10013056842

What do FAS 157 "fair values" really measure? : value or risk?

Ronen, Joshua - In: Accounting perspectives : a journal of The Canadian … 11 (2012) 3, pp. 149-164

Persistent link: https://www.econbiz.de/10009633130

Asset use and the relevance of fair value measurement : evidence from IAS 41

Huffman, Adrienna - In: Review of accounting studies 23 (2018) 4, pp. 1274-1314

Persistent link: https://www.econbiz.de/10011936524

Fair Value and the IASB/FASB Conceptual Framework Project : An Alternative View

Whittington, Geoffrey - 2008

joint conceptual framework for financial reporting standards. It discusses their possible implications for measurement and …, in particular, for the use of fair value as the preferred measurement basis. Two competing world views are identified as … concluded that, in a realistic market setting, the search for a universal measurement method may be fruitless and a more …

Persistent link: https://www.econbiz.de/10014218300

Differences in the Reliability of Fair Value Hierarchy Measurements : A Cross-Country Study

Lim, Chu Yeong; Ng, Jeffrey; Pan, Gary; Yong, Kevin Ow - 2021

Prior research suggests that there are significant differences in how investors perceive the reliability of fair values across the fair value hierarchy. An unaddressed question in this stream of research is whether cross-country differences in institutional factors are able to mediate...

Persistent link: https://www.econbiz.de/10014361952

The importance of accounting and fair value measurements in IFRS 9 in achieving the quality of accounting information disclosed in private banks

Alaraji, Fedaa Abd Almajid Sabbar; Al-Dulaimi, Zaid … - In: The MENA journal of business case studies : MENA 2018 (2018), pp. 1-12

Persistent link: https://www.econbiz.de/10012065065

IFRS non-GAAP earnings disclosures and fair value measurement

Malone, Lance; Tarca, Ann; Wee, Marvin - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 59-97

Persistent link: https://www.econbiz.de/10011563663