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Journal of Accounting and Economics, 2006
Abstract We compare the value and credit relevance of financial statements under fair-value and smoothing (SFAS-87) models of pension accounting. While fair-value improves the credit relevance of the balance sheet, it does not improve its value relevance.
Rebecca N. Hann +2 more
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Abstract We compare the value and credit relevance of financial statements under fair-value and smoothing (SFAS-87) models of pension accounting. While fair-value improves the credit relevance of the balance sheet, it does not improve its value relevance.
Rebecca N. Hann +2 more
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SSRN Electronic Journal, 2009
The paper provides a genesis of fair value accounting (FVA) and reviews some research and empirical evidence that are relevant to the debate surrounding its use. We also comment on FVA’s role in the financial crisis: was it just the messenger of bad news or was it “procyclical,” contributing to the sad state of the economy in addition to reporting on ...
Michel Magnan, Daniel B. Thornton
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The paper provides a genesis of fair value accounting (FVA) and reviews some research and empirical evidence that are relevant to the debate surrounding its use. We also comment on FVA’s role in the financial crisis: was it just the messenger of bad news or was it “procyclical,” contributing to the sad state of the economy in addition to reporting on ...
Michel Magnan, Daniel B. Thornton
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Journal of European Real Estate Research, 2015
Purpose– Profiting from a unique research opportunity in the Portuguese REIFs market, this paper aims to investigate the impact of fund managers ' accounting choice on funds ' returns distribution and analyses the relationship between fair value accounting choice and conditional accounting conservatism.Design/methodology/approach– According to ...
Inês Pinto, Manuel Caldeira Pais
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Purpose– Profiting from a unique research opportunity in the Portuguese REIFs market, this paper aims to investigate the impact of fund managers ' accounting choice on funds ' returns distribution and analyses the relationship between fair value accounting choice and conditional accounting conservatism.Design/methodology/approach– According to ...
Inês Pinto, Manuel Caldeira Pais
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Fair Value Accounting and Managerial Discretion
SSRN Electronic Journal, 2008We analyse the extent to which managers exercise discretion under fair value accounting and the value relevance of these disclosures. Utilising a sample of firms that apply the UK fair value pension accounting standard, (FRS-17), we examine the main determinants of the assumptions managers use to arrive at pension scheme valuation.
Byrne, A. +3 more
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2020
This study aims to analyse the present state of fair value accounting research. A search on the Web of Science database was conducted. Article type documents containing “fair value” and “accounting” in the title were searched, and results returned 34 documents. A systematic literature approach was used to evaluate the articles.
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This study aims to analyse the present state of fair value accounting research. A search on the Web of Science database was conducted. Article type documents containing “fair value” and “accounting” in the title were searched, and results returned 34 documents. A systematic literature approach was used to evaluate the articles.
openaire +2 more sources
Bankers' compensation and fair value accounting
Journal of Corporate Finance, 2011This paper examines the role of certain fair value accounting (FVA) outcomes in compensation of US bank CEOs. The use of FVA in compensation invites an agency cost – the clawback problem - if cash compensation is based on unrealized profits that may reverse in the future. At the same time FVA may be a good measure of current managerial effort and so be
Livne, Gilad +2 more
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Fair-value accounting: A cautionary tale from Enron
Journal of Accounting and Public Policy, 2006Abstract The FASB’s 2004 Exposure Draft, Fair-Value Measurements, would have companies determine fair values by reference to market prices on the same assets (level 1), similar assets (level 2) and, where these prices are not available or appropriate, present value and other internally generated estimated values (level 3).
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