Search Results - subject:"fair value hierarchy"

Corporate governance, legal systems and value relevance of fair value estimates : empirical evidence from the EU banking sector

Mechelli, Alessandro; Cimini, Riccardo - In: Spanish journal of finance & accounting : the official … 48 (2019) 2, pp. 203-223

Persistent link: https://www.econbiz.de/10012176427

Fair value hierarchy in financial instruments disclosure : do audit committee and internal audit matter?

Boolaky Doorgakunt, Lakshi Devi - In: International journal of corporate governance : IJCG 10 (2019) 2, pp. 113-133

Persistent link: https://www.econbiz.de/10012145805

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

The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism

Black, Jonathan; Chen, Jeff Zeyun; Cussatt, Marc - In: The accounting review : a publication of the American … 93 (2018) 5, pp. 119-144

Persistent link: https://www.econbiz.de/10011933690

Fair value accounting and management opportunism on earnings management in banking sector : first evidence

Tutino, Marco; Pompili, Marco - In: Corporate ownership & control : international … 15 (2017/2018) 2, pp. 59-69

Persistent link: https://www.econbiz.de/10011992959

Does IFRS 9 consider financial statement users' preferences with respect to IFRS 13 fair value hierarchy? : a suggestion to refine the definition of OCI

Herranz Martín, Felipe M.; García Osma, Beatriz - In: Estudios de economía aplicada : revista promovida por … 36 (2018) 2, pp. 515-536

Persistent link: https://www.econbiz.de/10011972801

Fair value disclosures and crash risk

Hsu, Audrey Wen-hsin; Pourjalali, Hamid; Song, Yi-Ju - In: Journal of contemporary accounting & economics 14 (2018) 3, pp. 358-372

Persistent link: https://www.econbiz.de/10011957347

Fair value accounting and earnings persistence : evidence from international banks

Yao, Daifei; Percy, Majella; Stewart, Jenny; Hu, Fang - In: Journal of international accounting research 17 (2018) 1, pp. 47-68

Persistent link: https://www.econbiz.de/10011913486

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