Results 1 to 10 of about 115 (97)

Interpretable Fair Value Hierarchy Classification via Hybrid Transformer-GNN Architecture

IEEE Access
Fair 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 ...
Bi Wu
exaly   +4 more sources

Value relevance of fair value hierarchy

Jurnal Akuntansi dan Auditing Indonesia
Implementing 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
doaj   +2 more sources

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
doaj   +2 more sources

The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy [PDF]

Pacific-Basin Finance Journal, 2020
We examine whether the three-level fair value measurement hierarchy in IFRS 13 is value relevant in banks internationally, and whether that value relevance is moderated by country-level legal system, enforcement, and the interaction of legal system and enforcement (legal efficacy).
Lin Liao, Helen Kang, Richard D Morris
exaly   +3 more sources

FAIR VALUE MEASUREMENT HIERARCHY AND COSMETIC ACCOUNTING IN THE NIGERIAN DEPOSIT MONEY BANKS

Gusau Journal of Accounting and Finance, 2021
The study investigated the effect of fair value financial instruments measurements hierarchy disclosures on cosmetic accounting practices in the Nigerian DMBs, given the possibility of managerial discretion to manipulate the disclosure of fair value ...
Tesleem Olayinka Adeyemi, Hamisu Suleiman Kargi, Muhammad Shehu Tijjani, M. Zubair   +3 more
doaj   +1 more source

Fair value hierarchy in financial instruments disclosure - do audit committee and internal audit matter [PDF]

International Journal of Corporate Governance, 2019
This paper investigates the influence of audit committee (AC) and internal audit (IA) on fair value hierarchy (FVH) in financial instruments disclosure under the amendments made in March 2009 to IFRS 7 in Mauritius. Specific data on FVH was collected from the annual reports of the top 30 listed companies for the period 2010-2013. A disclosure index was
Lakshi Devi Boolaky Doorgakunt
exaly   +3 more sources

MODERATING EFFECT OF AUDIT QUALITY ON VALUE RELEVANCE OF FAIR VALUE MEASUREMENTS HIERARCHY OF LISTED FINANCIAL SERVICES COMPANIES

Gusau Journal of Accounting and Finance
The International Financial Reporting Standards (IFRS) was developed to enhance transparency and high-quality information as a principle-based standard that allows some degree of flexibility in financial reporting process.
Tesleem Olayinka Adeyemi
doaj   +2 more sources

VALUE RELEVANCE OF FAIR VALUE HIERARCHY INFORMATION OF NIGERIAN NON-FINANCIAL FIRMS

Malete Journal of Accounting and Finance
Switch from Statement of Accounting Standard (SAS) to the International Financial Reporting Standards (IFRS) in Nigeria requires reporting entities to mark-to-market financial assets and liabilities and to recognise holding gains and losses as items of ...
Aliyu Baba Usman, Ndagi Salihu, Isah Ibrahim, Shuaibu Bawa Wuse   +3 more
doaj   +1 more source

Fair value hierarchy asset valuation. Does it have any predictive power? An international research on the insurance sector

Corporate Ownership and Control, 2017
The objective of the work is to identify any significant relationships between different levels of fair value hierarchy for the valuation of financial assets and two main variables: market capitalization and net income. We considered a sample of 506 insurance companies in two main areas –in the US and in Europe - all listed between 2013 and 2008 ...
Marco Tutino, Marco Pompili
exaly   +2 more sources

The impact of ESG scores on the value relevance of fair value hierarchy of financial instruments: Evidence from European Banks

Research in International Business and Finance
Using hand-collected accounting data on 154 European banks, we investigate the impact of ESG scores on the value-relevance of the fair value hierarchy (FVH) of financial instruments held on their balance sheets. Our findings are multi-faceted. Banks that possess an ESG score are valued at a premium on book value and the presence of the ESG score is ...
Di Martino, G., Miglietta, F., Potì, V.   +2 more
exaly   +3 more sources