Valuation implications of FAS 159 reported gains and losses from fair value accounting for liabilities
Sung Gon Chung, Cheol Lee, Gerald J. Lobo, and Kevin Ow Yong
| Year of publication: |
2023
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| Authors: | Chung, Sung Gon ; Lee, Cheol ; Lobo, Gerald J. ; Yong, Kevin Ow |
| Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 38.2023, 4, p. 833-856
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| Subject: | air value accounting | FAS 159 | liability gains and losses | value relevance | market efficiency | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Bilanzielle Bewertung | Accounting valuation | Haftung | Liability | Effizienzmarkthypothese | Efficient market hypothesis |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X211017837 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014382690