Value relevance of fair value hierarchy [PDF]
Jurnal Akuntansi dan Auditing IndonesiaImplementing accounting standard 68 (PSAK 68) adopted by IFRS 13 has brought changes in reflecting the market value previously explained by earnings per share and book value.
Mursalam Salim
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Fair Value Hierarchy and Audit Fees: An Empirical Analysis based on the Listed Banks in China [PDF]
E3S Web of Conferences, 2020 The key to the criticism of fair value lies in the lack of measurement in the active market quotation, while the fair value hierarchy hopes to make up for the reliability of fair value information by increasing disclosure.
Qingyu Zhang
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Interpretable Fair Value Hierarchy Classification via Hybrid Transformer-GNN Architecture
IEEE AccessFair value hierarchy classification under IFRS 13 presents a significant challenge in financial reporting, requiring accurate categorization of financial instruments into Level 1 (directly observable prices), Level 2 (indirectly observable inputs), or ...
Bingying Jiang +3 more
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Hierarchical Reinforcement Learning for Fair Operating Room Scheduling in Plastic Surgery [PDF]
Plastic and Reconstructive Surgery, Global OpenBackground:. Equitable operating room (OR) scheduling is critical for surgical training and resource usage. Traditional, hand-crafted schedules frequently perpetuate hidden biases. We present a hierarchical reinforcement learning (HRL) framework, coupled
Christoph Wallner, MD +5 more
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The usefulness of fair value estimates for financial decision making: a literature review [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 The usefulness of fair value estimates for financial decision making: a literature review The objective of this discussion is to answer the fundamental question: ‘Are Fair Value estimates current-ly useful for financial decision making?’ Through a ...
Alfreda Sapkauskiene, Sergej Orlovskij
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Revista Criterio Libre, 2020 This paper arises from the concern to review the difficulties and complexities in the application of the concept of fair value, given that in some economies, such as Latin American ones, in some cases there are not active markets for the ...
Ruth Alejandra Patiño Jacinto +3 more
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Effect of Fair Value Measurement on the Share Price of Listed Deposit Money Banks in Nigeria
FUDMA Journal of Accounting and Finance Research (FUJAFR), 2023 This study examined the effect of fair value accounting on share price of listed deposit money banks in Nigeria from 2016 to 2022. the data used was obtained from the annual reports of the banks.
Umar Hassan Alkali +2 more
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Study on Conditional Conservatism Within Fair Value Measurements Based on Anti-discount Expectations
Frontiers in Psychology, 2022 As a rapidly growing emerging capital market, China has attracted the attention of both investors and scholars. To alleviate the expectation of external users of listed companies’ financial statements to “discount” items in levels 2 and 3 of the fair ...
Qianlong Yu +3 more
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Research on the allocation strategy of global carbon emission rights based on FAHP-EWM-TOPSIS [PDF]
ITM Web of Conferences, 2022 As a scarce public resource, carbon emission rights are essentially a new type of development rights. The rational allocation of limited carbon emission rights is crucial to international climate governance.
Gong Shihao, Shang Xiuwei, Zhou Bingqian
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YADNYA SEBAGAI PEMAKNAAN LAIN ATAS NILAI WAJAR HARTA AMNESTI PAJAK [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : Yadnya is as a New Meaning of Fair Value on Tax Amnesty Asset. This study aims to offer a new meaning of fair value of tax amnesty assets disclosed. Fair value of assets is as a symbol “authority” government.
I Nyoman Darmayasa
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