Search Results - subject_exact:"Fair value accounting"

A survey of research on fair value accounting for financial institutions

Henderson, Darren; Mamo, Kaleab - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015454716

Unraveling the determinants and consequences of mandatory IFRS convergence in India : insights from systematic literature review

M. N., Nikhil; Shenoy, Sandeep S.; Chakraborty, Suman; … - 2024

The last few decades have evidenced radical changes in global standards, particularly the International Financial Reporting Standards convergence in India has piqued the curiosity of researchers and professionals. Despite the evolving research, there is no consensus on its consequences in the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015448883

Classification and measurement under IFRS 9 : a commentary and suggestions for future research

Kvaal, Erlend; Löw, Edgar; Novotny-Farkas, Zoltán; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015048794

Differences and interactions between banks' financial statements and prudential regulation

Mérő, Katalin; Tardos, Ágnes - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015485907

Economic policy uncertainty exposure and the valuation of non-financial assets : an analysis of Australian listed firms

Liu, Chang; Hu, Fang; Yao, Daifei; Li, Bin - 2025

This study aims to explore how a firm's exposure to economic policy uncertainty (EPU) affects the use of fair value (FV) measurement for non-financial assets.The analysis focuses on the selection of FV models for different types of non-financial assets. It examines how internal factors and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467552

Valuation specialist, earnings persistent and Level 3 fair value measurements

Bu, Chen; Zhang, Yuyu; Yao, Daifei - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467959

Perceptions of banks' fair value estimates in different investor protection environments

Lantto, Anna-Maija; Mäki, Juha - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592353

The predictive ability of share-based compensation expense

Alhaj Ismail, Alaa; Adwan, Sami - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015553083

Accounting for digital assets between accounting measurement theory and financial disclosure requirements

Habib, Nada Salman - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625874

Accounting choice in measurement and comparability : an examination of the effect of the fair value option

Fontes, Joana Cardoso; Panaretou, Argyro; Shakespeare, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015533921

Corporates' monitoring costs of fair value disclosures in pre- versus post-IFRS7 era : Jordanian financial business evidence

Alharasis, Esraa Esam; Alidarous, Manal; Alkhwaldi, … - 2023

This study proposes a new auditing model that takes Fair Value Accounting (FVA) into account as a unique complexity and risk factor. It gives new empirical data on audit firm monitoring in Jordan over two periods: before and after the implementation of IFRS7 (pre- vs. post-IFRS7). The Ordinary...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014503284

Asset reclassifications and bank recapitalization during the financial crisis

Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014288434

Prevalence of Fisher's theory in mainstream accounting and economic research

Cardao-Pito, Tiago - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014291992

Fair value and corporate taxation : out through the door, back through the window?

Martins, António; Sá, Cristina; Taborda, Daniel - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014369693

Busy directors and monitoring : evidence from goodwill impairments

Mazboudi, Mohamad; Sahoo, Satish; Soliman, Mark - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015470342

Development of an algorithm for assessing the fair value of non-current assets for higher education institutions

Bezhenar, Alyona - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015547512

The effect of key audit matters and management disclosures on auditors’ judgements and decisions : An exploratory study

Ma, Jin; Coram, Paul; Troshani, Indrit - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015062216

The impact of ESG scores on the value relevance of fair value hierarchy of financial instruments : evidence from European Banks

Di Martino, Giuseppe; Miglietta, Federica; Potì, Valerio - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015062566

A "distributional apparatus" for real estate : fair value accounting and the assetization of UK property

Goulding, Richard; Haslam, Colin; Leaver, Adam; Silver, … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015066961

Fair value estimates for illiquid cryptocurrency

Zhang, Guangyue; Sannella, Alexander J.; Brennan, Gerard; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015072622

Evaluation of fair value relevance and sensitivity to valuation assumptions

Ma, Le; Wells, Peter - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015121131

The development of international accounting and auditing standards for fair value accounting in the Arab Middle East, Jordan : a systematic review

Alharasis, Esraa Esam; Prokofieva, Maria; Clark, Colin; … - 2024

A comprehensive literature review and analysis of auditing and "fair value accounting (FVA)" growth in Jordan and the "Arab - Middle Eastern (ME)" region are presented in this paper. It determines fair value implementation criteria and their impact on auditing pricing and application status....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015446631

Critical discussion regarding the valuation of the most relevant assets in soccer clubs : auditors' insights

Martín-Lozano, Francisco Javier; Carrasco-Gallego, Amalia - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396149

The role of fair value accounting in debt structure decisions : evidence from priority structure and financial flexibility

Wang, Dongyi - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399543

Fair value assessment for industrial goods stocks in Indonesia post-pandemic

Rachman, Arif; Salim, Dwi Fitrizal - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618402

The impacts of regulation regime changes on ChiNext IPOs : effects of 2013 and 2020 reforms on initial return, fair value and overreaction

Deng, Qi; Dai, Lunge; Yang, Zixin; Zhou, Zhong-guo; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014467065

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The Impacts of Regulation Regime Changes on Chinext Ipos Effects of 2013 and 2020 Reforms on Initial Return, Fair Value and Overreaction

Deng, Qi; Dai, Lunge; Yang, Zixin; Zhou, Zhong-guo; … - 2023

Book / Working Paper

Does Information Risk on Fair Value of Financial Industry Change Auditor's Effort and Reporting Quality? - Case of Korea

Shawn, Hyuk; Kang, Soon kyung; Jung, Jae gyung; Du, Lin - 2023

This study examines whether financial industries' exposure to fair value estimates affects auditor's effort and reporting quality. The result shows that audit time and audit fees are associated with fair value estimates of financial assets and liabilities. However, discretionary accruals...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014257504

Increasing Informativeness through Discretion in Earnout Fair Values

Gunn, Rita - 2023

I investigate the fair values estimated for the earnout liability. I find that managerial discretion in the measurement and timing of the quarterly fair value adjustments results in smoother and more informative earnings. ASC 805 requires acquirers to fair value the earnout liability on the date...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014349832

The Impacts of Registration Regime Implementation on IPO Initial Return, Fair Value, Overreaction and Pricing Efficiency

Deng, Qi; Zheng, Linhong; Peng, Jiaqi; Li, Xu; Zhou, … - 2023

We study the impacts of regime changes and related rule implementations on IPOs’ initial return for China’s entrepreneurial boards. We find that the most efficient regulation regime in China’s IPO pricing has four characteristics: 1) registration system, 2) no hard return caps and no...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014354829

Trustworthiness of firm valuations : bias and market perception in compliance with capital market regulations

El-Al, Eli; Galil, Koresh; Gavious, Ilanit - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015211521

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Trustworthiness of firm valuations : bias and market perception in compliance with capital market regulations

El-Al, Eli; Galil, Koresh; Gavious, Ilanit - 2023

Book / Working Paper

A systematic PRISMA review: transparency in reporting of economic entities

Parascan, Ana-Maria - 2023

In the business environment, economic entities are aware of the importance of reporting transparency for them and their stakeholders. This study provides a comprehensive review of the topic of transparency, with the aim of identifying current research trends. PRISMA method ("Preferred Reporting...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014514338

CEO, CFO, and board attributes' effect on fair value agriculture disclosure

Zaimah Abdullah; Qaderi, Sumaia Ayesh; Arifatul Husna … - 2023

This study analyzed the current practice of Malaysian agricultural companies in disclosing their biological assets by examining the effect of chief executive officer (CEO), chief financial officer (CFO), and board attributes on fair value agriculture disclosure (FVAD), consequently proposing a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505864

The 3-step hedge-based valuation : fair valuation in the presence of systematic risks

Linders, Daniël - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014320284

Do investors overvalue startups? : evidence from the junior stakes of mutual funds

Agarwal, Vikas; Barber, Brad M.; Cheng, Si; Hameed, … - 2023 - This draft: April 20, 2023

We show that mutual funds report their junior stakes in startups at 43% higher valuation than model fair values that consider multi-tier capital structures of startups. The latest-issued and most senior security is worth 48% per share than junior securities held by mutual funds, implying that...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014334113

Third-party source switches : objective valuation or fair value opinion shopping?

Koo, Minjae; Sivaramakrishnan, Konduru; Zhao, Yuping - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014431557

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Third-Party Source Switches : Objective Valuation or Fair Value Opinion Shopping?

Koo, Minjae; Sivaramakrishnan, Konduru; Zhao, Yuping - 2023

Book / Working Paper

Assessing banks' resilience : a complementary approach to stress testing using fair values from banks' financial statements

Dao, Trang H.; Pugliese, Amedeo; Ronen, Joshua - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014362764

Auditors' use of in-house specialists

Zimmerman, Aleksandra B.; Barr-Pulliam, Dereck; Lee, … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014364679

Trade-offs in the Design of Fair Value Standards

Kronenberger, Sandra; Kronenberger, Sebastian; Waldner, Anna - 2023

This paper analyzes the information quality of the current fair value standard in US-GAAP and IFRS in terms of value relevance and faithful representation. The current standard favors reliable market-based inputs over sometimes more relevant entity-specific inputs as it requires preparers to use...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014357569

Fair Value Measurement

Titi, Meysiana - 2023

Fair value is a term often used in the world of finance, accounting, and asset valuation, reflecting a rational and fair price that is acceptable between transacting parties in a free and competitive market. It is important to recognize that fair value determination is essential in many aspects...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014359360