Do investors perceive marking-to-model as marking-to-myth? : early evidence from FAS 157 disclosure
Kalin S. Kolev
| Year of publication: |
2019
|
|---|---|
| Authors: | Kolev, Kalin S. |
| Published in: |
The quarterly journal of finance. - Singapore : World Scientific Publ., ISSN 2010-1392, ZDB-ID 2620599-3. - Vol. 9.2019, 2, p. 1-47
|
| Subject: | Mark-to-market | mark-to-model | internally generated estimates | FAS 157 | Level 3 | reliability of fair value estimates | Fair-Value-Bilanzierung | Fair value accounting | IFRS |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1142/S2010139219500058 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012029225