Adjustment of valuation inputs and its effect on value relevance of fair value measurement
Year of publication: |
2014
|
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Authors: | Du, Hui ; Li, Sherry Fang ; Xu, Zhaohui |
Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 26.2014, 1, p. 54-66
|
Subject: | Fair value transfers | FAS 157-3 | FAS 157-4 | Value relevance | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Bilanzielle Bewertung | Accounting valuation | Unternehmensbewertung | Firm valuation | Bewertung | Evaluation |
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