Value-relevance of reported changes in fair values and measurement-related fair value disclosures : evidence from the Australian real estate industry
Pinprapa Sangchan and Md. Borhan Uddin Bhuiyan and Ahsan Habib
| Year of publication: |
2022
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|---|---|
| Authors: | Pinprapa Sangchan ; Bhuiyan, Md. Borhan Uddin ; Habib, Ahsan |
| Published in: |
Asian review of accounting. - Bingley : Emerald, ISSN 1758-8863, ZDB-ID 2425199-9. - Vol. 30.2022, 1, p. 121-151
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| Subject: | Fair value | Fair value hierarchy | Investment property | Real estate industry | Value-relevance | Fair-Value-Bilanzierung | Fair value accounting | Immobilienwirtschaft | IFRS | Australien | Australia | Immobilienfonds | Real estate fund | Bilanzielle Bewertung | Accounting valuation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/ARA-06-2021-0104 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013164295