Results 11 to 20 of about 6,800,747 (282)

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

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   +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   +3 more sources

Fair Value Hierarchy Measures: Post-Implementation Evidence on IFRS 7 [PDF]

GSTF Journal on Business Review (GBR), 2015
AbstractUsing a balance sheet valuation model, this study examines if information on the fair value hierarchy of on-balance sheet financial assets and financial liabilities are incorporated in the market’s valuation of companies’ equities in Singapore.
Pearl Tan, TAN, Pearl
core   +5 more sources

Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe - How reliable are mark-to-model Fair Values ? [PDF]

, 2012
According to IFRS 7, banks have to disclose the inputs used in measuring the fair value of financial instruments. For this purpose the standard defines a three-level measurement hierarchy. The reliability of fair values is expected to decrease with decreasing hierarchy level due to the lower quality of the input factors.
Bosch, Patrick
core   +6 more sources

Fair value hierarchy in financial instrument disclosure. Is there transparency for investors? Evidence from the banking industry

Journal of Governance and Regulation, 2012
The debate on fair value accounting is still open although the last 20 years have been spent in looking for solutions by academics, practitioners and institutions. After long and continuous discussion both on the basic concepts and the information level contained in fair value measurements and on the different solutions that are possible to adopt in ...
Enrico Laghi, Sabrina Pucci, Marco Tutino, Michele Di Marcantonio   +3 more
core   +7 more sources

FAIR VALUE MEASUREMENT UNDER IFRS 13 [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
The IFRS 13, „Fair Value Measurement”, was first published in May 2011 and it applies to annual reporting periods that begin on or after January 1st 2013; this standard comes as a result of shared efforts on the part of the IASB and the FASB to develop
COZMA IGHIAN DIANA
doaj   +2 more sources

La value relevance della fair value hierarchy nel settore bancario europeo

Finanza, marketing e produzione : rivista di economia d'impresa dell'Università Bocconi : XXXI, 4, 2013, 2013
The paper aims at verifying whether the disclosures relating to fair value hierarchy under IFRS 7 is value relevant. Based on a sample of 138 European Commercial Banks over the time period 2008-2010, evidence suggests that only financial instruments classified in Level 1 are value relevant. They are also valued at a premium (about 10%) over the overall
BAGNA, EMANUEL, Di Martino G.
openaire   +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

APPLICATION OF FAIR VALUE IN THE ACCOUNTING, CONTROL AND REPORTING FOR UKRAINE IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS

Фінансово-кредитна діяльність: проблеми теорії та практики, 2021
One of the key and most controversial accounting and control issues is the measurement of the elements of financial statements. The question of determining the fair value of assets and liabilities is one of the most relevant in modern accounting ...
M. V. Dubinina, O. I. Luhova, A. A. Kuznetsov   +2 more
doaj   +1 more source

GIS-Based Site Suitability Analysis for Solar Power Systems in Mongolia

Applied Sciences, 2021
In this study, we employed a geographic information system (GIS)-based approach to identify sites suitable for large-scale solar photovoltaic (PV) power plant installations in Mongolia.
Uranchimeg Munkhbat, Yosoon Choi
doaj   +1 more source