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Real Effects of Subjectivity in Measuring Fair Values
Journal of Accounting Research, EarlyView.ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN +3 more
wiley +1 more source
A Contemporary View of the Conditional Vendor\u27s Right to Reclamation [PDF]
, 1966 core +1 more source
Toward New Directions in Human Biology: A Roadmap for Anthropological Causal Inference With Observational Data. [PDF]
Am J Hum BiolWatson EJ, Glass DJ, Petito LC.
europepmc +1 more source
Healthy or skinny? The negotiation between fear appeal and danmu in anorexia awareness videos. [PDF]
J Eat DisordShi M, Chen S, Wang K.
europepmc +1 more source
The relationship between social networking site body talk and college students' physical Activity: The role of upward appearance comparisons and self-compassion. [PDF]
SSM Popul HealthLi X, Chen C, Sun J.
europepmc +1 more source
How can digitalization be used to develop community resilience in public health emergencies?: A qualitative comparative analysis from China. [PDF]
PLoS OneLi L, Li Z, Ding H, Gao M.
europepmc +1 more source