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The role of Irving Fisher in the development of fair value accounting thought

Markarian, Garen - In: Accounting history review 28 (2018) 3, pp. 181-190

Persistent link: https://www.econbiz.de/10011988198

Fair value accounting : information or confusion for financial markets?

Magnan, Michel; Menini, Andrea; Parbonetti, Antonio - In: Review of accounting studies 20 (2015) 1, pp. 559-591

Persistent link: https://www.econbiz.de/10010503361

Bankers' compensation and fair value accounting

Livne, Gilad; Markarian, Garen; Milne, Alistair - In: The journal of corporate finance : contracting, … 17 (2011) 4, pp. 1096-1115

Persistent link: https://www.econbiz.de/10009299013

Capitalization of R&D costs and earnings management : evidence from Italian listed companies

Markarian, Garen; Pozza, Lorenzo; Prencipe, Annalisa - In: The international journal of accounting : TIJA 43 (2008) 3, pp. 246-267

Persistent link: https://www.econbiz.de/10003766948

Bankers' Compensation and Fair Value Accounting

Livne, Gilad - 2011

This paper examines the role of certain fair value accounting (FVA) outcomes in compensation of US bank CEOs. The use of FVA in compensation invites an agency cost - the clawback problem - if cash compensation is based on unrealized profits that may reverse in the future. At the same time FVA...

Persistent link: https://www.econbiz.de/10013120895