Results 241 to 250 of about 6,800,747 (282)

MIFE and MIFD: Minimum information for fermentation experiments and devices. [PDF]

Gigascience
Georgakilas GK, Metcalfe B, Bize A, Crowther M, Fernandez E, Alonso Villela SM, Owen S, Wittner R, Corrales DC, von Gladiss A, Blomberg P, Andrabi M, Aceves Lara CA, Mattila H, Wiebe M, Dalamagas T, Koehorst JJ.   +16 more
europepmc   +1 more source

FAIR by design (TRACE): A Trusted Research Access & Collaboration Environment. [PDF]

BMC Med Inform Decis Mak
Müller M, Geisler BP, Shamas S, Bomhard NV, Hoster E, Pfirrmann M, Mansmann U.   +6 more
europepmc   +1 more source

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, DaiFei Yao, By Associate Professor Helen Kang   +2 more
exaly   +5 more sources

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   +7 more sources

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Does Disaggregation of Fair Value Information Increase the Value Relevance of the Fair Value Hierarchy?

Research in Accounting Regulation, 2014
Abstract In response to pressures from Congress, the SEC and investors, the FASB issued ASU 2010-06, Improving Disclosures about Fair Value Measurement . ASU 2010-06 mandates that firms provide disaggregated fair value information by class of financial instruments under each level of the fair value hierarchy.
Vivek Mande
exaly   +2 more sources

An Anatomy of the Level 3 Fair Value Hierarchy's Discount [PDF]

SSRN Electronic Journal, 2013
We use an integrated approach to analyze the reasons behind the discount on the balance-sheet fair value of illiquid financial instruments held by European banks and classified into the Level 3 Fair Value hierarchy under IFRS 7. We believe that the potential sources of misalignment are 1) the lack of disclosure, 2) earnings management, and 3) the lack ...
Emanuel Bagna, Giuseppe Di Martino, Davide Rossi   +2 more
openaire   +1 more source

No More Discount Under Enhanced Fair Value Hierarchy

Applied Economics, 2015
We use an integrated approach to analyse the reasons behind the discount on the balance-sheet fair value of illiquid financial instruments held by European banks and classified into the Level 3 Fair Value hierarchy under IFRS 7. We believe that the potential sources of misalignment are (1) the lack of disclosure, (2) earnings management, and (3) the ...
Emanuel Bagna
exaly   +3 more sources