Fair value accounting from the users' perspective : an experiment on how financial analysts rely on fair value estimates in their decisions
Alessandra Allini and Rosanna Spanò, Ning Du and Joshua Ronen
| Year of publication: |
2022
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|---|---|
| Authors: | Allini, Alessandra ; Spanò, Rosanna ; Du, Ning ; Ronen, Joshua |
| Published in: |
Meditari accountancy research. - Bingley : Emerald, ISSN 2049-3738, ZDB-ID 2697245-1. - Vol. 30.2022, 6, p. 1493-1513
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| Subject: | Analysts | Default | Disclosure | Experiment | Fair value | Loan approval | Fair-Value-Bilanzierung | Fair value accounting | Finanzanalyse | Financial analysis | IFRS |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MEDAR-11-2020-1096 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013537630