… designated at level 2 and 3 fair values. The results of this … use of fair value accounting in a
global context and seek to answer questions on the detriments of use of fair value accounting …

… This is not just a support for the managers’ decisions, but it can highlight the relationships
between the departments of a company, too, namely the levels of collaboration and …

… how fair value measurements are priced in emerging markets, as extant literature relies
mainly on developed markets, and whether corporate governance … firm relations. The data for …

… should evaluate in order to determine whether a significant decrease has occurred in the
volume and level of activity for the asset or liability in relation to normal market activity for the …

… Additionally, we review the moderating influence of corporate governance on the relation
between fair value measurements and earnings quality. Figure 1 provides an overview over …

… fair value accounting (FVA) and corporate governance (CG) practices in an emerging
market. Positive accounting theory was adopted as an empirical model to test the relationship …

… Yet, this is a shift in corporate life which has fundamentally altered relations between CEOs
… In December 2000, an integrated and harmonized standard to use fair value accounting (FVA…

… approach on earnings quality of corporate entities. Probing the relationship between fair
value accounting … hierarchy information and the impact of corporate governance mechanisms. …

… of fair values include the argument that a direct relation … to its extensive dealing with fair
value accounting through investment accounting, its clients' use of fair value accounting in their …

… corporate governance is more valuable in countries with a high- or low-quality legal system.
To do so, the paper focuses on the value relevance of fair value … value relevance of fair value …