Results 11 to 20 of about 760,410 (305)
Complexity, 2021 Adopting fair value measurement may bring more earnings fluctuations and induce irrational psychology and radical financing behavior of managers and major shareholders.
Wei Wang +3 more
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Fair Value Measurement and Firm Performance of Quoted Manufacturing Companies in Nigeria
Sriwijaya International Journal of Dynamic Economics and Business, 2022 This study examined fair value measurement and firm performance of quoted manufacturing companies in Nigeria. The study used data from thirty-one (31) selected quoted manufacturing companies in Nigeria for a period of 16 years that were split into eight
Joy Esosa Egbon–Aghaleleghian +1 more
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Fair value: Criticisms and challenges from Critical Accounting Perspective [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: In this research, the critiques of fair value have been studied and an interpretation of these achievements has been provided. Opinions about fair value fall into three categories. A group that strongly supports it.
Roza Salehabadi, Kaveh Mehrani
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VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 Fair value measurement raises challenges among the Company’s management and users of financial information. The disclosure of other comprehensive income (OCI) that includes information regarding fair value measurement provides value relevance for all ...
RĂPAN CLAUDIA MIHAELA +2 more
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Revista Ambiente Contábil, 2021 Purpose: This theoretical essay seeks to present concepts, arguments and discussions about the adoption and use of IFRS, focusing on their underlying principles and measurement bases.
Camila Teresa Martucheli +1 more
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Biological Assets and Firm Value: Do Fair Value Measurement and Disclosure Matter?
Jurnal Dinamika Akuntansi dan Bisnis, 2022 This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value.
Naupal Alfarisyi +3 more
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THE APPLICATION OF FAIR VALUE ACCOUNTING IN BOSNIA AND HERZEGOVINA
Acta Economica, 2019 This study investigates the application of fair value accounting in companies in Bosnia and Herzegovina. The study was conducted on a sample of 190 companies.
Amira Pobrić
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Problem and Improvement of Fair Value in the Perspective of Financial Crisis
SHS Web of Conferences, 2015 Fair value is a kind of value estimation mode. But with the breakout of financial crisis, people started to doubt the impact of this value estimation mode.
Ma Caihua, Li Boquan
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Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2023 Fair value is one of the primary measurement basis in IFRS, especially for financial instruments. Since this measurement basis is derived from market logic, it can only work correctly if the business of the financial reporting unit is also consistent ...
Elias Badri, Ahmad Badri
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Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Objective: By the full adoption of IFRS, measurement and disclosure of fair values become more common in Iranian financial reporting. The present study aims to identify the technical challenges of fair value measurement and disclosure in accordance with ...
Maryam Golmohammadi, Ali Rahmani
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