Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator
J Thesing, P Velte - Journal of Business Economics, 2021 - Springer
This structured literature review of 48 archival-based studies investigates the influence of fair
value measurements on earnings quality and stresses the moderating impact of corporate …
value measurements on earnings quality and stresses the moderating impact of corporate …
The use of fair value measurement in financial reporting: A literature review
C Zamora-Ramírez, J Morales-Díaz - Studies of Applied Economics, 2018 - ojs.ual.es
Over the last forty years ago, fair value has increasingly been used in IASB and FASB
accounting standards. In this sense, there has been significant debate with regard to the …
accounting standards. In this sense, there has been significant debate with regard to the …
Is fair value information relevant to investment decision-making: Evidence from the Australian agricultural sector?
Despite major accounting standards boards worldwide continuing to use fair value
extensively, academic evidence on the relevance of fair value accounting has focused on …
extensively, academic evidence on the relevance of fair value accounting has focused on …
Fair value estimates of investment property, corporate governance and audit pricing: evidence from the Hong Kong real estate industry
F Tang - Journal of Accounting in Emerging Economies, 2024 - emerald.com
Purpose Following the adoption of International Financial Reporting Standards (IFRS), firms
are required to recognize gains or losses from investment property revaluation in the income …
are required to recognize gains or losses from investment property revaluation in the income …
The value relevance of fair value levels: Time trends under IFRS and US GAAP
The IASB's post-implementation review of IFRS 13 Fair Value Measurement motivates our
analysis of the evolution of the value relevance of fair value (FV) levels over time on banks …
analysis of the evolution of the value relevance of fair value (FV) levels over time on banks …
The case of bitcoins: Examining the financial accounting and reporting issues surrounding cryptocurrencies
After years of debate, the FASB recently formalized the authoritative financial reporting
guidance for cryptocurrencies such as Bitcoin. This case requires you to determine the …
guidance for cryptocurrencies such as Bitcoin. This case requires you to determine the …
Fair value accounting implementation challenges in South Africa
A Pandya, W van Zijl, W Maroun - Journal of Accounting in Emerging …, 2021 - emerald.com
Purpose The objective of this research is to explore the challenges being encountered when
applying and implementing fair value accounting requirements, focusing specifically on the …
applying and implementing fair value accounting requirements, focusing specifically on the …
Trust in fair value accounting: Evidence from the field
We survey stakeholders in the financial reporting process to examine trust in fair value
accounting. Although respondents demonstrate high confidence in financial statements, they …
accounting. Although respondents demonstrate high confidence in financial statements, they …
The impact of managerial discretion on fair value information in the Australian agricultural sector
This study examines the application of fair value measurement for biological assets and how
managers exercise their discretion over fair value measurement to achieve desired earnings …
managers exercise their discretion over fair value measurement to achieve desired earnings …
An analysis of the extent and use of fair value by JSE Top 40 companies
W van Zijl, V Hewlett - South African Journal of Accounting …, 2022 - Taylor & Francis
Fair value's advantages, disadvantages and ideology have been debated thoroughly by
academics and practitioners for decades. The few implementation papers which do exist are …
academics and practitioners for decades. The few implementation papers which do exist are …