The impact of benchmark set composition on auditors' Level 3 fair value judgments
Sudip Bhattacharjee, Kimberly K. Moreno, Nicole S. Wright
| Year of publication: |
2019
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|---|---|
| Authors: | Bhattacharjee, Sudip ; Moreno, Kimberly K. ; Wright, Nicole S. |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 94.2019, 6, p. 91-108
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| Subject: | fair value | Level 3 investment | benchmarks | contrast effects | Benchmarking | Fair-Value-Bilanzierung | Fair value accounting | Wirtschaftsprüfung | Financial audit | IFRS | Gerechtigkeit | Justice | Bilanzielle Bewertung | Accounting valuation | Bewertung | Evaluation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-52402 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012134978