Fair Value Measurement in Financial Reporting
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Suggested Citation
DOI: 10.1561/1400000030
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Cited by:
- Petrus H. Ferreira & Roman Kräussl & Wayne R. Landsman & Maria Nykyforovych Borysoff & Peter F. Pope, 2019.
"Reliability and relevance of fair values: private equity investments and investee fundamentals,"
Review of Accounting Studies, Springer, vol. 24(4), pages 1427-1449, December.
- Ferreira, Petrus & Kräussl, Roman & Landsman, Wayne R. & Nykyforovych, Maria & Pope, Peter F., 2018. "Reliability and relevance of fair values: Private equity investments and investee fundamentals," CFS Working Paper Series 593, Center for Financial Studies (CFS).
- Anderson, Spencer B. & Brown, Jason L. & Hodder, Leslie & Hopkins, Patrick E., 2015. "The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship," Accounting, Organizations and Society, Elsevier, vol. 46(C), pages 100-114.
- P. Barrett Wheeler, 2021. "Unrecognized Expected Credit Losses and Bank Share Prices," Journal of Accounting Research, Wiley Blackwell, vol. 59(3), pages 805-866, June.
- McDonough, Ryan P. & Shakespeare, Catherine M., 2015. "Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates: A discussion of Bhat and Ryan (2015)," Accounting, Organizations and Society, Elsevier, vol. 46(C), pages 96-99.
- Ryan McDonough & Argyro Panaretou & Catherine Shakespeare, 2020. "Fair value accounting: Current practice and perspectives for future research," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 303-332, March.
- Emett, Scott A. & Libby, Robert & Nelson, Mark W., 2018. "PCAOB guidance and audits of fair values for Level 2 investments," Accounting, Organizations and Society, Elsevier, vol. 71(C), pages 57-72.
- Morris, Richard D. & Kang, Helen & Jie, Jing, 2016. "The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(2), pages 176-190.
- He, Liyu & Hsin-han Shen, Carl & Shiu, Cheng-Yi, 2022. "Is fair value information fairly priced? Evidence from IPOs in global capital markets✰," Journal of Banking & Finance, Elsevier, vol. 135(C).
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Keywords
Fair value measurement; Accounting standards; Accounting information; Financial reporting; Accounting measurement;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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