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Using fair value earnings to assess firm value
Barth, Mary E.; Landsman, Wayne R. - 2018
Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A key dimension to this debate is whether fair value earnings can provide information to financial statement users that is helpful in making their economic decisions. A criticism of...
Persistent link: https://www.econbiz.de/10011976309
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Performancemessung und die Steuerung von Investitionsentscheidungen
Mohnen, Alwine - 2002 - 1. Aufl
Persistent link: https://www.econbiz.de/10001706407
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Are Level 3 fair values reflected in firm value? : evidence from European banks
Kisseleva, Katja; Lorenz, Daniela - 2016
-year observations from European banks reporting under IFRS, in contrast to previous research conducted in the US, we find no overall …
Persistent link: https://www.econbiz.de/10011518745
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Der Fair Value und Informationsrisiken : die Verwendung von Fair Value-Informationen in der Unternehmensbewertung
Benten, Andrea - 2018 - [1. Auflage]
Persistent link: https://www.econbiz.de/10011870282
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Fair Value : Bewertung in Rechnungswesen, Controlling und Finanzwirtschaft
Bieg, Hartmut (ed.); Heyd, Reinhard (contributor) - 2005
Persistent link: https://www.econbiz.de/10002237812
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Unternehmensbewertung im IFRS-Abschluss : Fair Value-Bewertung von Unternehmen und Sachgesamtheiten
Cassel, Jochen - 2012
Persistent link: https://www.econbiz.de/10009570766
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Do Firms Manage Fair Value Estimates? An Examination of SFAS 142 Goodwill Impairments
Jarva, Henry - 2009
I find that goodwill write-offs under Statement of Financial Accounting Standards No. 142 (SFAS 142) are associated with future expected cash flows as mandated by the standard. However, there are indications that goodwill write-offs lag behind the economic impairment of goodwill. Additional...
Persistent link: https://www.econbiz.de/10012720901
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A New Approach to Private Firm Fair Value Valuation in Line with IFRS 13 – The Concept of the Most Advantageous Market Discount (MAMD)
Mielcarz, Paweł - 2015
IFRS 13, adopted in 2013, introduced a general framework for fair value valuation of unquoted equity instruments. It … of such instruments, which meets these IFRS 13 requirements. This approach applies a concept of the most advantageous … according to the fair value concept compliant with IFRS 13. Additionally, this paper presents estimations of MAMD for the UK …
Persistent link: https://www.econbiz.de/10013031077
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Fair Value Accounting and Value Relevance of Equity Book Value and Net Income for European Financial Firms During the Crisis
Adwan, Sami - 2020
This paper examines whether and how the level of exposure to fair value accounting moderates the changes in the value relevance of equity book value and net income during a crisis period. Using a sample of European listed financial firms over 2005-2011, our analysis confirms prior literature...
Persistent link: https://www.econbiz.de/10012833979