Results 11 to 20 of about 12,398 (249)
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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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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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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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 +2 more
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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
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South African Journal of Economic and Management Sciences, 2019 Background: Prior literature established that different fair value levels disclosed in terms of the International Financial Reporting Standards (IFRS) 7 are value relevant.
Hopewell Hlatshwayo, Mbalenhle Zulu
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Determining The Input Levels Used in Measuring Fair Value: Research Into BIST Companies
Muhasebe Enstitüsü Dergisi, 2023 The primary purpose of this study is to present the general view of the reported assets and liabilities of the companies operating in the financial institutions sector by using the fair value hierarchy levels.
Rümeysa Atıcı
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