Results 271 to 280 of about 762,436 (303)

The Relevance and Reliability of Fair Value Measurement

2007
Global financial reporting is currently undergoing its greatest change in thirty years. Close to a hundred countries worldwide, including the entire European Union, now either require the use of International Financial Reporting Standards (IFRSs) by at least all listed companies or are aligning their national standardswith IFRSs.
openaire   +1 more source

The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP

Accounting in Europe, 2021
Andrei Filip, Ahmad Hammami, Zhongwei Huang   +2 more
exaly  

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

Pacific-Basin Finance Journal, 2020
Lin Liao, Daifei Yao, Helen Kang
exaly  

Fair value measurements: The next step

Journal of Corporate Accounting & Finance, 2007
Elaine Henry, Oscar J. Holzmann, Ya‐wen Yang   +2 more
openaire   +1 more source

Managerial discretion and the comparability of fair value estimates

Journal of Accounting and Public Policy, 2022
Jonathan Black, Jeff Zeyun Chen, Marc Cussatt   +2 more
exaly  

Challenges in auditing fair value measurement and accounting estimates

Journal of Financial Reporting and Accounting, 2020
Babajide Oyewo
exaly  

IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia

British Accounting Review, 2011
Ross Taplin, Ann Tarca
exaly  

Changes in the measurement of fair value: Implications for accounting earnings

Accounting Forum, 2014
Neil Fargher
exaly  

Asset use and the relevance of fair value measurement: evidence from IAS 41

Review of Accounting Studies, 2018
Adrienna A Huffman
exaly  

Do measurement-related fair value disclosures affect information asymmetry?

Accounting and Business Research, 2019
Skrålan Vergauwe, Ann Gaeremynck
exaly