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The association between firm characteristics and CFO's opinions on the fair value option for non-financial assets
Jung, Boochun; Pourjalali, Hamid; Wen, Eric; Daniel, … - In: Advances in accounting : a research annual 29 (2013) 2, pp. 255-266
Persistent link: https://www.econbiz.de/10010229305
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Economic reasons for reporting property, plant, and equipment at fair market value by foreign cross-listed firms in the United States
Hlaing, Khin Phyo; Pourjalali, Hamid - In: Journal of accounting, auditing & finance 27 (2012) 4, pp. 557-576
Persistent link: https://www.econbiz.de/10009659111
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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
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Firm Characteristics Influencing Responses Towards Adoption of the Fair Value Accounting Option : A Survey of Chief Financial Officers of U.S. Firms
Daniel, Shirley - 2010
This paper examines the opinions of Chief Financial Officers (CFOs) of public companies in the U.S. with respect to the choice of fair value accounting for non-financial assets. Based on 209 surveyed firms, we first show that the majority of CFOs are resistant to fair value accounting for...
Persistent link: https://www.econbiz.de/10013146189