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Management Perceptions of Fair-Value Accounting for all Financial Instruments

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  • Neil Fargher

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  • Neil Fargher, 2001. "Management Perceptions of Fair-Value Accounting for all Financial Instruments," Australian Accounting Review, CPA Australia, vol. 11(24), pages 62-72, July.
    • Handle: RePEc:bla:ausact:v:11:y:2001:i:24:p:62-72
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2001.tb00188.x
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    References listed on IDEAS

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    1. Bernard, Vl & Merton, Rc & Palepu, Kg, 1995. "Mark-To-Market Accounting For Banks And Thrifts - Lessons From The Danish Experience," Journal of Accounting Research, Wiley Blackwell, vol. 33(1), pages 1-32.
    2. Joanne Horton & Richard Macve, 2000. "‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting," Australian Accounting Review, CPA Australia, vol. 10(21), pages 26-39, July.
    3. Malcolm C. Miller & Janice A. Loftus, 2000. "Measurement Entering the 21st Century: A Clear or Blocked Road Ahead?," Australian Accounting Review, CPA Australia, vol. 10(21), pages 4-18, July.
    4. Moyer, Susan E., 1990. "Capital adequacy ratio regulations and accounting choices in commercial banks," Journal of Accounting and Economics, Elsevier, vol. 13(2), pages 123-154, July.
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    Cited by:

    1. Josef Jílek, 2016. "‘Fair Value’ of Core Deposits in the EU version of IFRS: A Critical Review," Australian Accounting Review, CPA Australia, vol. 26(3), pages 312-325, September.
    2. Daifei Yao & Majella Percy & Jenny Stewart & Fang Hu, 2018. "Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(2), pages 561-597, June.
    3. Chyiwoan Tan & Phil Hancock & Ross Taplin & Greg Tower, 2005. "Fair Value Accounting for All Financial Instruments: Perceptions from Managers of Australian Financial Institutions," Australian Accounting Review, CPA Australia, vol. 15(36), pages 79-88, July.
    4. Michael E. Bradbury, 2003. "Implications for the Conceptual Framework Arising From Accounting for Financial Instruments," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 388-397, October.
    5. Hoa Nguyen & Robert Faff, 2010. "Are firms hedging or speculating? The relationship between financial derivatives and firm risk," Applied Financial Economics, Taylor & Francis Journals, vol. 20(10), pages 827-843.

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