Results 321 to 330 of about 14,015,137 (390)

The Effect of Fair Value Method Adoption: Evidence from Real Estate Firms in the EU

Journal of real estate finance and economics, 2020
Chinmoy Ghosh, Ming-Yih Liang, Milena T. Petrova   +2 more
semanticscholar   +1 more source

Fair value?

2023
Ronald Plantinga, Merijn Knibbe, Marijn Molema   +2 more
openaire   +1 more source

FAIR VALUE

Standards, 2020

semanticscholar   +1 more source

Value and Fairness

1985
Value allocation is a cooperative solution concept designed to predict which Pareto optimal outcomes will be selected by an explicit bargaining process among the agents in an economy. The concept of value allocation may be either in the context of cardinal utility due to Shapley (1969) or in an ordinal formulation due to Aumann (1975).
openaire   +1 more source

Auditing Challenging Fair Value Measurements: Evidence from the Field

, 2017
Nathan H. Cannon, J. Bedard
semanticscholar   +1 more source

Fair Value Disclosures and Fair Value Hierarchy

2018
Filip, Andrei, Ghio, Alexandro, Jeny, Anne   +2 more
openaire   +1 more source

The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters

, 2018
O. Georgiou
semanticscholar   +1 more source

The Impact of Fair Value Measurement for Bank Assets on Information Asymmetry and the Moderating Effect of Own Credit Risk Gains and Losses

, 2018
Joana C. Fontes, Argyro Panaretou, K. Peasnell   +2 more
semanticscholar   +1 more source

Does Fair Value Accounting Provide More Useful Financial Statements than Current GAAP for Banks

, 2018
John M. McInnis, Yong Yu, Christopher G. Yust   +2 more
semanticscholar   +1 more source

The contribution of bank regulation and fair value accounting to procyclical leverage

, 2017
A. Amel-Zadeh, Mary E. Barth, W. Landsman   +2 more
semanticscholar   +1 more source