The Relationship between Fair Value, Market Value, and Efficient Markets
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Abstract
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DOI: 10.1506/ap.7.4.2
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References listed on IDEAS
- Burton G. Malkiel, 2005. "Reflections on the Efficient Market Hypothesis: 30 Years Later," The Financial Review, Eastern Finance Association, vol. 40(1), pages 1-9, February.
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- M. C. Findlay & E. E. Williams, 2001. "A Fresh Look at the Efficient Market Hypothesis: How the Intellectual History of Finance Encouraged a Real "Fraud-on-the-Market"," Journal of Post Keynesian Economics, M.E. Sharpe, Inc., vol. 23(2), pages 181-199, January.
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Citations
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Cited by:
- Andrea Menini & Michel Magnan & Antonio Parbonetti, 2011. "Fair Value Accounting: Information or Confusion for Financial Markets?," CIRANO Working Papers 2011s-56, CIRANO.
- Fawzi A. Al Sawalqa, 2016. "Fair Value Accounting: A Controversial but Promising System," Accounting and Finance Research, Sciedu Press, vol. 5(1), pages 1-88, February.
- Dawid Szutowski & Marlena A. Bednarska, 2014. "Short- and Long-Term Effects of Innovations on Enterprise Market Value: A Case of the Tourism Industry," Journal of Entrepreneurship, Management and Innovation, Fundacja Upowszechniająca Wiedzę i Naukę "Cognitione", vol. 10(4), pages 45-63.
- Eric Paget-Blanc & Joelle Marine Kamdem Kamne, 2017. "Pertinence de la comptabilisation en juste valeur pour les banques africaines : une étude empirique," Post-Print hal-01907616, HAL.
- Árni Claessen, 2021. "Relevance of Level 3 fair value disclosures and IFRS 13: a case study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 378-390, December.
- Michel L. Magnan, 2009. "Fair Value Accounting and the Financial Crisis: Messenger or Contributor?," Accounting Perspectives, John Wiley & Sons, vol. 8(3), pages 189-213, August.
- Masaki Kusano, 2012. "Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 139-152, December.
- Fredj, Imen & Gana, Marjène Rabah & Trabelsi, Samir, 2025. "OCI information and analysts’ forecast accuracy: Evidence from US commercial banks☆," Research in International Business and Finance, Elsevier, vol. 73(PA).
- Pascal Barneto & Georges Gregorio, 2011. "Normes IFRS et mesure de la performance. Étude comparative auprès des établissements bancaires européens," Post-Print hal-00646454, HAL.
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