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Value Measurement and Disclosures in Fair Value Accounting
Asian Economic and Financial Review, 2013Value measurement and disclosures in accounting is further effort and method to objectively determine quality of financial reporting which have continued for many decades. Quality characteristics are the bedrock on which accounting theories are formulated, since it is important to prepare and present financial statement with a view to meeting its ...
John A. Enahoro, Jumoke Jayeoba
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The effect of fair value accounting on the performance evaluation role of earnings
Journal of Accounting and Economics, 2020Mark L Defond, Mingyi Hung, Siqi Li
exaly
Does fair value accounting for non-financial assets pass the market test?
Review of Accounting Studies, 2013Hans B Christensen, Valeri V Nikolaev
exaly
Fair value accounting, financial economics and the transformation of reliability
Accounting and Business Research, 2010Michael Power
exaly
Fair value accounting: Current practice and perspectives for future research
Journal of Business Finance and Accounting, 2020Ryan P Mcdonough +2 more
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Fair value accounting and its usefulness to financial statement users
Journal of Financial Reporting and Accounting, 2014Vera Palea
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