In this paper, we discuss the potential economic consequences of IFRS 13 endorsement in the European Union. Our focus is on private equity valuation.We review prior research and perform a field-test in order to shed light on the possible effects of its adoption.Our paper questions whether fair...

This paper consists in a field-test of IFRS 13, Fair Value Measurement, on private equities, whose fair value assessment is based on valuation techniques. Its aim is that of offering empirical evidence on the potential economic effects of the application of such a standard in the European...