How Do Czech Companies Report Fair Value Measurement Under IFRS 13?
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DOI: 10.18267/j.efaj.191
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References listed on IDEAS
- John A. Enahoro & Jumoke Jayeoba, 2013. "Value Measurement and Disclosures in Fair Value Accounting," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 3(9), pages 1170-1179, September.
- Edward J. Riedl & George Serafeim, 2011. "Information Risk and Fair Values: An Examination of Equity Betas," Journal of Accounting Research, Wiley Blackwell, vol. 49(4), pages 1083-1122, September.
- John A Enahoro & Jumoke Jayeoba, 2013. "Value Measurement and Disclosures in Fair Value Accounting," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 3(9), pages 1170-1179.
- David Čevela, 2016. "Quality of Information Disclosed in Annual Reports of Listed Companies in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(2), pages 21-36.
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Keywords
IFRS 13; Fair value; International accounting standards;All these keywords.
JEL classification:
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
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