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Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry
Karl A. Muller, III; Riedl, Edward J.; Sellhorn, Thorsten - In: Management Science 57 (2011) 6, pp. 1138-1153
We examine the effects of mandating the provision of fair value information for long-lived tangible assets on firms' information asymmetry. Specifically, we investigate whether European real estate firms' compulsory adoption of International Accounting Standard 40 (IAS 40; Investment Property),...
Persistent link: https://www.econbiz.de/10009208481
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Market perceptions of fair value reporting for tangible assets
Conaway, Jenelle K.; Liang, Lihong; Riedl, Edward J. - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 4, pp. 908-933
Persistent link: https://www.econbiz.de/10014382699
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The effect of fair value versus historical cost reporting model on analyst forecast accuracy
Liang, Lihong; Riedl, Edward J. - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 1151-1177
Persistent link: https://www.econbiz.de/10010407928
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Recognition versus disclosure of fair values
Müller, Maximilian A.; Riedl, Edward J.; Sellhorn, Thorsten - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2411-2447
Persistent link: https://www.econbiz.de/10011414464