Bonaci, Carmen Giorgiana; Strouhal, Jiří; Matis, Dumitru - In: European Financial and Accounting Journal 4 (2009) 3, pp. 40-63
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and … complementing growing literature on the value relevance of fair value, but focuses on the assessment of fair value as a financial … recognition of financial instruments at fair value, despite all fingers currently being pointed toward fair value as a “scape goat …