Search Results - subject:"fair value hierarchy"

The impact of ESG scores on the value relevance of fair value hierarchy of financial instruments : evidence from European Banks

Di Martino, G.; Miglietta, F.; Potì, V. - In: Research in international business and finance 71 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10015062566

Fair value and corporate taxation : out through the door, back through the window?

Martins, António; Sá, Cristina; Taborda, Daniel - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 4, pp. 479-499

Persistent link: https://www.econbiz.de/10014369693

Fair value hierarchy, bargaining power, and audit pricing across audit firms' client portfolios

Clark, Stanley; Vagner, Brandon; Ward, Terry - In: The journal of corporate accounting & finance 33 (2022) 4, pp. 59-73

Persistent link: https://www.econbiz.de/10013463661

Pricing of fair value instruments reported under International Financial Reporting Standards 7 : South African setting

Hlatshwayo, Hopewell; Zulu, Mbalenhle - In: South African journal of economic and management sciences 22 (2019) 1, pp. 1-9

Persistent link: https://www.econbiz.de/10012177943

An anatomy of the Level 3 fair-value hierarchy discount

Bagna, Emanuel; Di Martino, Giuseppe; Rossi, Davide - Dipartimento di Scienze Economiche e Aziendali, … - 2014

financial instruments held by European banks and classified into the Level 3 Fair Value hierarchy under IFRS 7. We believe that … financial markets penalize banks that transfer assets from other fair-value hierarchy levels and that the penalty is due both to …

Persistent link: https://www.econbiz.de/10010735927

Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures

Mohrmann, Ulf; Riepe, Jan; Stefani, Ulrike - Fachbereich Wirtschaftswissenschaften, Universität Konstanz - 2013

Although the role of auditing is to increase the reliability of financial statements, surprisingly little is known about addressees’ perceptions of the auditor-client relationship. Using a sample of more than 1,000 U.S. bank-years from 2008 to 2011, we analyze the economic consequences of the...

Persistent link: https://www.econbiz.de/10010641435

Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe - How reliable are mark-to-model Fair Values ?

Bosch, Patrick - Faculté des sciences économiques et sociales - … - 2012

According to IFRS 7, banks have to disclose the inputs used in measuring the fair value of financial instruments. For this purpose the standard defines a three-level measurement hierarchy. The reliability of fair values is expected to decrease with decreasing hierarchy level due to the lower...

Persistent link: https://www.econbiz.de/10010593537

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

Bosch, Patrick - 2012

Persistent link: https://www.econbiz.de/10010223173