The effect of fair value accounting on the performance evaluation role of earnings

Mark DeFond, Jinshuai Hu, Mingyi Hung, Siqi Li

Year of publication:	2020
Authors:	DeFond, Mark L. ; Hu, Jinshuai ; Hung, Mingyi ; Li, Siqi
Published in:	Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 70.2020, 2/3, p. 1-23
Subject:	Accounting earnings \| Cash pay \| Fair value accounting \| Historical cost accounting \| IFRS adoption \| Management performance evaluation \| IFRS \| Fair-Value-Bilanzierung \| Rechnungswesen \| Accounting \| Performance-Messung \| Performance measurement \| Kostenrechnung \| Cost accounting \| Bilanzielle Bewertung \| Accounting valuation \| Bilanzpolitik \| Accounting policy \| Gewinn \| Profit

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