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  • Search: subject_exact:"Fair value accounting"
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Year of publication
Subject
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Fair value accounting 1,314 Fair-Value-Bilanzierung 1,282 IFRS 736 USA 426 United States 425 Bilanzielle Bewertung 232 Accounting valuation 231 Theorie 165 Theory 163 Financial crisis 158 Finanzkrise 152 Germany 129 Deutschland 128 Accounting 117 Rechnungswesen 117 Bank 111 Accounting standards 109 Bilanzierungsgrundsätze 107 Fair-Value-Bewertung 97 fair value accounting 89 Bilanzpolitik 88 Accounting policy 85 Jahresabschluss 67 Welt 65 Financial statement 62 World 61 Balancing accounts 59 Bilanzierung 59 Bank accounting 57 Bankrechnungslegung 57 Bilanzrecht 56 Gerechtigkeit 56 Justice 56 Accounting law 55 Unternehmensbewertung 53 Financial audit 51 Wirtschaftsprüfung 51 Firm valuation 50 International Financial Reporting Standards 50 fair value 50
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Online availability
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Free 331 Undetermined 245
Type of publication
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Article 926 Book / Working Paper 488 Other 2
Type of publication (narrower categories)
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Article in journal 726 Aufsatz in Zeitschrift 726 Aufsatz im Buch 150 Book section 150 Hochschulschrift 90 Graue Literatur 79 Non-commercial literature 79 Thesis 79 Working Paper 73 Arbeitspapier 64 Commentary 23 Kommentar 23 Dissertation u.a. Prüfungsschriften 19 Conference paper 14 Konferenzbeitrag 14 Collection of articles of several authors 13 Sammelwerk 13 Mehrbändiges Werk 8 Multi-volume publication 8 Case study 5 Fallstudie 5 Aufsatzsammlung 4 Collection of articles written by one author 4 Sammlung 4 Handbook 2 Handbuch 2 Konferenzschrift 2 Accompanied by computer file 1 Bibliografie enthalten 1 Bibliography included 1 Conference proceedings 1 Elektronischer Datenträger 1 Elektronischer Datenträger als Beilage 1 Fallstudiensammlung 1 Guidebook 1 Lehrbuch 1 Nachschlagewerk 1 Ratgeber 1 Reference book 1 Systematic review 1
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Language
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English 963 German 378 Undetermined 63 French 10 Czech 1 Dutch 1 Polish 1 Romanian 1
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Author
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Laux, Christian 22 Küting, Karlheinz 15 Leuz, Christian 15 Fiechter, Peter 14 Barth, Mary E. 13 Bischof, Jannis 12 Schildbach, Thomas 12 Landsman, Wayne R. 11 Magnan, Michel 11 Ryan, Stephen G. 10 Sellhorn, Thorsten 10 Bieker, Marcus 9 Palea, Vera 9 Ramanna, Karthik 9 Novotny-Farkas, Zoltán 8 Schmidt, Martin 8 Gebhardt, Günther 7 Riedl, Edward J. 7 Yong, Kevin Ow 7 Zülch, Henning 7 Bratten, Brian 6 Daske, Holger 6 Goncharov, Igor 6 Haaker, Andreas 6 Hachmeister, Dirk 6 Kutasovic, Paul R. 6 Linsmeier, Thomas J. 6 Riepe, Jan 6 Shakespeare, Catherine 6 Amel-Zadeh, Amir 5 Bhat, Gauri 5 Bieg, Hartmut 5 Biondi, Yuri 5 Cardao-Pito, Tiago 5 Chircop, Justin 5 Easton, Peter D. 5 Freiberg, Jens 5 Harris, Peter 5 Heyd, Reinhard 5 Hitz, Jörg-Markus 5
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Institution
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International Accounting Standards Board 7 Basel Committee on Banking Supervision 5 Centre Interuniversitaire de Recherche en Analyse des Organisations (CIRANO) 4 Verlag Dr. Kovač 4 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 4 Center for Financial Studies 3 National Bureau of Economic Research 3 Springer Fachmedien Wiesbaden 3 C. D. Howe Institute 2 Faculdade de Economia, Universidade do Porto 2 Université Paris-Dauphine (Paris IX) 2 Banco de España 1 Brussels European and Global Economic Laboratory 1 C.E.P.R. Discussion Papers 1 Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management 1 Certified General Accountants Association of Canada - CGA 1 Deutsches Institut für Corporate Finance 1 Europäische Zentralbank 1 Fachbereich Wirtschaftswissenschaften, Universität Konstanz 1 Gottfried Wilhelm Leibniz Universität Hannover 1 HAL 1 Helmut-Schmidt-Universität 1 Informatiecentrum voor het Bedrijfsrevisoraat <Brügge> 1 International Accounting Standards Committee 1 International Accounting Standards Committee Foundation 1 Közgazdaság-tudományi Intézet, Közgazdaság- és Regionális Tudományi Kutatóközpont 1 Ludwig-Maximilians-Universität München 1 Nationale Bank van België/Banque national de Belqique (BNB) 1 Networks Financial Institute, Scott College of Business 1 Rheinisch-Westfälisches Institut für Wirtschaftsforschung (RWI) 1 Schmalenbach-Gesellschaft für Betriebswirtschaft / Arbeitskreis Immaterielle Werte im Rechnungswesen 1 School of Economics and Business Administration, University of Navarra 1 Shaker Verlag 1 Sonderforschungsbereich 649: Ökonomisches Risiko, Wirtschaftswissenschaftliche Fakultät 1 Springer International Publishing 1 Tilburg University, Center for Economic Research 1 Universität Duisburg-Essen 1 Université Paris-Dauphine 1
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Published in...
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 39 IRZ : Zeitschrift für internationale Rechnungslegung 28 Journal of accounting & economics 23 Review of accounting studies 21 The accounting review : a publication of the American Accounting Association 21 The Routledge companion to fair value and financial reporting 20 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 19 WPg : Kompetenz schafft Vertrauen 17 Abacus : a journal of accounting, finance and business studies 15 Betriebswirtschaftliche Forschung und Praxis : BFuP 15 Advances in accounting : a research annual 12 Der Betrieb 11 Journal of accounting research 11 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 11 Accounting horizons : a quarterly publication of the American Accounting Association 10 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 10 Accounting forum : advancing the interdisciplinary and global connection of accounting research 8 International journal of critical accounting : IJCA 8 The international journal of accounting : TIJA 8 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 7 Accounting in Europe 7 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 7 Issues in accounting education 7 Journal of accounting and public policy 7 Journal of accounting, auditing & finance 7 Accounting perspectives : a journal of The Canadian Academic Accounting Association 6 Betriebs-Berater : BB 6 CFS working paper series 6 Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Prüfung, Berufseinstieg und Fortbildung 6 European accounting review 6 International journal of managerial and financial accounting 6 Journal of business economics : JBE 6 BIS working papers 5 Critical perspectives on accounting : an international journal for social and organizational accountability 5 Europäische Hochschulschriften / 5 5 Rechnungslegung und Wirtschaftsprüfung : RW 5 Reihe: Versicherungswirtschaft 5 Research in accounting regulation 5 Review of Pacific Basin financial markets and policies 5 Review of quantitative finance and accounting 5
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Source
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ECONIS (ZBW) 1,300 RePEc 75 USB Cologne (EcoSocSci) 28 EconStor 9 BASE 4
Showing 1 - 50 of 1,416
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The impact of complex financial instruments on banks’ vulnerability : empirical evidence on SSM banks
Perez, Tommaso; Potente, Francesco; Carboni, Andrea; Di … - 2021
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The impact of discretionary measurement criteria on investors' judgement and decisions
Gonçalves, Tiago Cruz - In: Games 13 (2022) 1, pp. 1-14
This study investigates the effect on nonprofessional investors' judgements and decisions of discretionary measurement choices. Using a paper-and-pencil experience, we collect and analyze information regarding investment amounts as well as past and future financial performance judgements of...
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How the 2008-2009 financial crisis shaped fair value accounting literature : a bibliometric approach
Sampaio, Carlos; Farinha, Luís M. Carmo; Sebastião, … - In: Administrative Sciences : open access journal 12 (2022) 1, pp. 1-18
This study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008-2009 financial crisis affected it. Bibliometric methods analyze 377 documents retrieved from the Web of Science and...
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The nuances of fair value history : a rejoinder to Cardao-Pito
Donleavy, Gabriel D. - In: Accounting history : journal of the Accounting History … 27 (2022) 1, pp. 153-170
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Does the fair value model enhance earnings quality compared to the cost model? : Evidence from the investment property industry
Honkamäki, Tuomas; Mättö, Markus; Ojala, Hannu - In: Nordic journal of business : NJB 70 (2021) 3, pp. 184-206
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Timing, recurrence, and rffects of fixed asset revaluation : evidence from Bangladesh
Rahman, Md. Tahidur; Hossain, Syed Zabid; Haque, Md. Anwarul - In: International journal of economics and financial issues … 11 (2021) 2, pp. 67-75
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Do fair value measurements affect accounting-based earnings quality? : a literature review with a focus on corporate governance as moderator
Thesing, Johannes; Velte, Patrick - In: Journal of business economics : JBE 91 (2021) 7, pp. 965-1004
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Trust in fair value accounting : evidence from the field
Goh, Clarence; Lim, Chu Yeong; Ng, Jeffrey; Pan, Gary; … - In: Journal of international accounting research 20 (2021) 3, pp. 21-42
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Unfair "fair value" in illiquid markets : information spillover effects in times of crisis
Dontoh, Alex K.; Elayan, Fayez A.; Ronen, Joshua; … - In: Management science : journal of the Institute for … 67 (2021) 8, pp. 5163-5193
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Illiquid assets and the opacity discount in banks' valuation
Anselmi, Guido - In: Review of Pacific Basin financial markets and policies 24 (2021) 4, pp. 2150028-1-2150028-40
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Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition
Hodder, Leslie D. - 2020
Prior studies find evidence that opportunistic reporting occurs in settings where fair value measurement is used. However, such research cannot determine whether the source of the opportunistic reporting is the estimate of fair value itself. Using detailed insurer investment holdings...
Persistent link: https://ebtypo.dmz1.zbw/10012848504
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The Association between SFAS No. 157 Fair Value Hierarchy Information and Conditional Accounting Conservatism
Black, Jonathan - 2020
Investors demand conditional conservatism to restrict managers' ability to opportunistically exploit unverifiable accounting estimates. The fair value estimation process is subject to verifiability concerns when market prices are unavailable, and thus susceptible to managerial discretion. We...
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Do US Commercial Banks Use FAS 157 to Manage Earnings?
Chong, H. Gin - 2020
Purpose: This paper aims to examine whether commercial banks manage earnings through their use of Level 3 valuation under The Statement of Financial Accounting Standards No. 157 (FAS 157), Fair Value Measurements. To achieve this goal, we investigate the association between banks' performance...
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The usefulness of other comprehensive income for predicting future earnings
Lee, Joonil; Lee, Su Jeong; Choi, Sera; Kim, Seunghwan - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 5, pp. 31-40
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Measuring the procyclicality of impairment accounting regimes : a comparison between IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; … - 2020
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The Role of Fair-Value Adjustments in Debt Financing
Aleszczyk, Aleksander - 2020
Using a novel hand-collected dataset of business combination disclosures, we investigate whether and how fair-value adjustments (FVAs) arising from mergers and acquisitions facilitate debt financing. FVAs are the difference between the fair value and the book value of the target's net assets. We...
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Effects of fair value reporting of derivatives on risk management policies and firm value : Evidence from SFAS No. 133
Lee, Jiyoon - 2020
I examine the effects of fair value reporting of derivatives, in accordance with SFAS No. 133, on corporate risk management policies and firm value. Prior studies predict that effective risk management through derivatives use reduces demand for liquidity (cash, credit lines) and increases debt...
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Did SFAS 166/167 Decrease Information Asymmetry of Securitizing Banks?
Oz, Seda - 2020
Beginning in 2010, mandated Financial Accounting Standards No. 166 and 167 (SFAS 166/167) changed the consolidation rules of securitization entities and required more information about their securitization activities. I find that securitizing banks experienced a decrease in information asymmetry...
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Fair Value Accounting, Financial Stability and the Global Financial Crisis
Cayirli, Omer - 2020
When analysing the GFC and other crisis, it is important to identify the root cause(s), trigger(s) and amplifier(s). Crisis experience suggests that there is almost always a build-up period facilitated by one or more root causes. A set of root causes and amplifiers are needed for a market...
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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...
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Evidence on the Decision Usefulness of Fair Values in Business Combinations
Blann, Justin - 2020
In 2001, SFAS 141 (ASC 805) required that identifiable assets and liabilities acquired in a business combination be initially recorded at fair value rather than pre-acquisition book value. The FASB argued that fair value measurement would provide more decision-useful information about future...
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An Examination of Auditors’ Responsiveness to Risk Cues : Evidence from Fair Value Estimates
Hogan, Chris E. - 2020
We examine whether auditors effectively incorporate cues indicating increased risk into their evaluation of fair value estimates. Consistent with concerns from PCAOB inspections, more than one-third of fair value estimates in our security-level dataset differ from the true fair value by an...
Persistent link: https://ebtypo.dmz1.zbw/10012838934
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Valuation of Defined Benefit Pension Schemes in IAS 19 Employee Benefits – True and Fair?
Garvey, Anne M. - 2020
Purpose: This paper argues that the accounting standards' requirement for the valuation of pension scheme liabilities, potentially produces an artificial result which is at odds with the “faithful representation” and “relevance” objectives of these standards.Design/methodology/approach:...
Persistent link: https://ebtypo.dmz1.zbw/10012839326
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Measuring the Procyclicality of Impairment Accounting Regimes : A Comparison Between IFRS 9 and US GAAP
Buesa, Alejandro - 2020
The purpose of this paper is to compare the cyclical behavior of various credit impairment accounting regimes, namely IAS 39, IFRS 9 and US GAAP. We model the impact of credit impairments on the Prot and Loss (P&L) account under all three regimes. Our results suggest that although IFRS 9 is less...
Persistent link: https://ebtypo.dmz1.zbw/10012843029
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Measuring the Procyclicality of Impairment Accounting Regimes : A Comparison between IFRS 9 and Us Gaap
Buesa, Alejandro - 2020
The purpose of this paper is to compare the cyclical behavior of various credit impairment accounting regimes, namely IAS 39, IFRS 9 and US GAAP. We model the impact of credit impairments on the Profit and Loss (P&L) account under all three regimes. Our results suggest that although IFRS 9 is...
Persistent link: https://ebtypo.dmz1.zbw/10012844615
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Fair Value Accounting and Reporting, and Firm Value : Evidence from Quoted Deposit Money Banks in Nigeria
Abiahu, Mary-Fidelis Chidoziem - 2020
The study evaluated the effect of fair value reporting on financial profitability and firm value with focus on deposit money banks listed on the Nigerian Stock Exchange Using a sample of 13 banks quoted on the Exchange, the study employed secondary data gathered from published annual reports of...
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Evidence on using the estimation of level 3 fair values as an earnings management tool : evidence from Taiwan
Lin, Yan-Ting - In: Review of quantitative finance and accounting 58 (2022) 2, pp. 769-794
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Accounting for sustainable finance : does fair value measurement fit for long-term equity investments?
Palea, Vera - In: Meditari accountancy research 30 (2022) 1, pp. 22-38
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Corporate social responsibility and unverifiable net assets ratio
Orlova, Svetlana; Sun, Li - In: International journal of disclosure and governance 19 (2022) 1, pp. 31-48
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Managerial learning and the informational role of fair values
Elbannan, Mohamed A. - In: The journal of corporate accounting & finance 33 (2022) 2, pp. 49-67
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"Taking diversity into account" : real effects of accounting measurement on asset allocation
LeQuang, Gaëtan - 2018
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Regulation and risk shuffling in bank securities portfolios
Fuster, Andreas; Vickery, James - 2018
Bank capital requirements are based on a mix of market values and book values. We investigate the effects of a policy change that ties regulatory capital to the market value of the "available-for-sale" investment securities portfolio for some banking organizations. Our analysis is based on...
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Auditor Independence and Fair Value Accounting : An Examination of Non-Audit Fees and Goodwill Impairments
Carcello, Joseph V. - 2019
Inadequate testing of fair value accounting estimates, including goodwill, is often cited as an audit deficiency in PCAOB inspection reports, and, in some cases, these deficiencies have led to enforcement actions against the auditor. As a result of these issues, the PCAOB recently proposed a new...
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Impact of IAS 39 reclassification on income smoothing by European banks
Ozili, Peterson K - 2019
The article examines the impact of the reclassification of IAS 39 on income smoothing using loan loss provisions among European banks. The author predicts that the strict recognition and re-classification requirements of IAS 139 reduced banks' ability to smooth income using bank securities and...
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Shareholder Value, Financialization and Accounting Regulation : Making Sense of Fair Value Adoption in the European Union
Palea, Vera - 2019
This chapter discusses the causes and effects of adopting fair value accounting in the European Union by using a broader perspective that considers accounting within its wider socio-economic context.Financial reporting is not a neutral, mechanical and objective process that simply measures the...
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Earnings quality and IFRS : analysis of Brazilian companies of the banking sector listed on the B3
Silva, Josimar Pires da; Fraga, Jaqueline Cristina; … - In: Revista globalización, competitividad y gobernabilidad … 13 (2019) 3, pp. 34-47
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Pricing of fair value instruments reported under International Financial Reporting Standards 7 : South African setting
Hlatshwayo, Hopewell; Zulu, Mbalenhle - In: South African journal of economic and management sciences 22 (2019) 1, pp. 1-9
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Measuring the procyclicality of impairment accounting regimes : a comparison between IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; … - 2019
The purpose of this paper is to compare the cyclical behavior of various credit impairment accounting regimes, namely IAS 39, IFRS 9 and US GAAP. We model the impact of credit impairments on the Profit and Loss (P&L) account under all three regimes. Our results suggest that although IFRS 9 is...
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Persistent link: https://ebtypo.dmz1.zbw/10012135969
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Basel and the IASB : Accountability Interdependencies and Consequences for Prudential Regulation
Riepe, Jan - 2019
If supranational public and private actors establish rules and standards, then it is of great concern whether those rules and standards have democratic legitimacy. The literature offers different measures to overcome these legitimacy concerns, such as the active participation by relevant...
Persistent link: https://ebtypo.dmz1.zbw/10012899026
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Auditor Task-Specific Expertise : The Case of Fair Value Accounting
Ahn, Jaehan - 2019
PCAOB inspections repeatedly indicate deficiencies in audits of FV estimates, resulting in efforts by regulators to improve the related guidance and auditing standards (PCAOB 2017a). Nevertheless, regulators cannot fully resolve the complexity and inherent subjectivity in auditing fair value...
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Disclosure of Fair Value Measurement in Goodwill Impairment Test and Audit Fees
Chen, Vincent - 2019
Recent increases in the occurrence and magnitude of goodwill impairment charges highlight the increasing importance of the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair value measurement of goodwill and audit fees. We find that...
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Does Fair Value Accounting Provide More Useful Financial Statements Than Current GAAP for Banks?
McInnis, John M. - 2019
Standard setters contend fair value accounting yields the most relevant measurement for financial instruments. We examine this claim by comparing the value relevance of banks' financial statements under fair value accounting with that under current GAAP, which is largely based on historical...
Persistent link: https://ebtypo.dmz1.zbw/10012900484
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The IFRS Option to Reclassify Financial Assets out of Fair Value in 2008 : The Roles Played by Regulatory Capital and Too-Important-To-Fail Status
Fiechter, Peter - 2019
Amendment of IAS 39 by the IASB in 2008 provided an option to reclassify investments from fair value to historical cost. Whereas this option was available to all firms, it was particularly relevant to banks. We predict that “too important to fail” (TITF) banks took less advantage of this...
Persistent link: https://ebtypo.dmz1.zbw/10012901923
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Fair Value Accounting, Transparency, and Financial Stability
Mahieux, Lucas - 2019
Prudential regulation of financial institutions relies on asset values measured based on accounting standards. This paper examines how this regulation affects financial institutions' incentives to use Level 2 versus Level 3 fair value reporting and how their endogenous choice affects systemic...
Persistent link: https://ebtypo.dmz1.zbw/10012902423
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Fair Value Accounting and Firm Indebtedness – Evidence from Business Combinations Under Common Control
Bonacchi, Massimiliano - 2019
We analyze a choice that parent firms face under IFRS: whether to account a business combination under a common control (BCUCC) at fair value or at the historical cost, to provide evidence that firms would use fair value when they believe it would help them issuing public debt. A BCUCC is a...
Persistent link: https://ebtypo.dmz1.zbw/10012904366
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Fair Value Accounting : Consequences of Booking Market-Driven Goodwill Impairment
Chen, Wen - 2019
We examine whether fair value accounting applied to goodwill impairment leads to unintended consequences. Under the fair-value-based goodwill impairment test, a firm's market value is often used as an important reference point for determining whether goodwill is impaired. A below-one...
Persistent link: https://ebtypo.dmz1.zbw/10012904947
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Fair Value Accounting and Its Usefulness to Financial Statement Users
Palea, Vera - 2019
Purpose – This paper aims to discuss fair value accounting and its usefulness to financial statement users. The European Commission has recently endorsed IFRS 13 on fair value measurement and is considering the endorsement of IFRS 9, which extends the use of fair value for financial...
Persistent link: https://ebtypo.dmz1.zbw/10012905103
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Fair Value Measurement for Private Equities : A Plus or a Minus for Stakeholders?
Palea, Vera - 2019
This paper consists in a field-test of IFRS 13, Fair Value Measurement, on private equities, whose fair value assessment is based on valuation techniques. Its aim is that of offering empirical evidence on the potential economic effects of the application of such a standard in the European...
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The Effect of Fair Value Accounting on the Performance Evaluation Role of Earnings
DeFond, Mark L. - 2019
Contracting theory asserts that the income statement's primary role is to provide useful information for management performance evaluation. We study the effect of fair value accounting on this role by examining the change in earnings pay-performance sensitivity (PPS) following the 2005 worldwide...
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Fair Value Accounting Practices and Efficiency of Banks : A Theoretical Perspective
Jayasekara, Sisira - 2019
This conceptual paper discusses the impact of fair value accounting practices on performance of commercial banks in relation to the established banking theories i.e. Credit creation, fractional reserve and financial intermediation theory. These theories are discussed in view of historical cost...
Persistent link: https://ebtypo.dmz1.zbw/10012862074
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