Study on Conditional Conservatism Within Fair Value Measurements Based on Anti-discount Expectations. [PDF]
Front Psychol, 2022 Yu Q, Guo J, Ding L, Hu Q.
europepmc +1 more source
Financial instruments fair value accounting for (not against) the banking industry [PDF]
, 2003 The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial ...
Gebhardt, Günther +2 more
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A clinical application of fair value estimate (FVE) for R50%: Separating overlapping 50% isodose volumes in single isocenter multiple targets SRS. [PDF]
J Appl Clin Med Phys, 2023 Desai DD, Cordrey IL.
europepmc +1 more source
An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments [PDF]
We investigate the economic consequences of additional disclosure about assets with no active market in terms of liquidity, perception of information reliability and relevance.
Cédric Lesage +3 more
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Towards Machine-Readable (Meta) Data and the FAIR Value for Artificial Intelligence Exploration of COVID-19 and Cancer Research Data. [PDF]
Front Big Data, 2021 Campos MLM +9 more
europepmc +1 more source
Bidding in common value fair division games: The winner's curse or even worse? [PDF]
A unique indivisible commodity with an unknown common value is owned by group of individuals and should be allocated to one of them while compensating the others monetarily.
Alice Becker, Tobias Brünner
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Valuation of Biological Assets at Fair Value
Мир новой экономики, 2019 Today the globalisation of the world market leads to the necessity of constructive interaction in the international market and forming common standards of accounting. Transnational corporations as a phenomenon of worldwide integration are businesses with
A. O. Beryoza
doaj +1 more source
Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator. [PDF]
J Bus Econ, 2021 Thesing J, Velte P.
europepmc +1 more source
Are there bubbles in the art market? The detection of bubbles when fair value is unobservable [PDF]
, 2012 The purpose of this paper is to look for bubbles in the Art Market using a structure based on steady state results for TAR models and appropriate definitions of bubbles recently put forward by Knight, Satchell and Srivastava (2011).
Satchell, Stephen E., Srivastava, N.
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Fair Value Accounting for Financial Instruments – Conceptual Approach and Implications [PDF]
This study complements the growing literature on the value relevance of fair value by examining the validity of the hypothesis that fair value is more informative than historical cost as a financial reporting standard for financial instruments.
Carmen Giorgiana BONACI, Dumitru MATIS
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