Value relevance of the fair value hierarchy of IFRS 7 in Europe : how reliable are mark-to-model fair values?

Patrick Bosch. [Wirtschafts- und Sozialwissenschaftliche Fakultät, Universität Freiburg]

Year of publication:	2012
Authors:	Bosch, Patrick
Publisher:	Fribourg/Suisse : Univ. , FSES
Subject:	Fair Value Hierarchy \| Reclassification \| Reliability \| Value Relevance \| IFRS \| Fair-Value-Bilanzierung \| Fair value accounting \| Bilanzielle Bewertung \| Accounting valuation \| Europa \| Europe \| Unternehmensbewertung \| Firm valuation

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