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 …

The financial crisis of 2008 increased the call for standard setters and financial regulators to
review the effectiveness of derivative regulation in improving financial reporting quality. Prior …

While the z-score has been widely used to evaluate bank risk, it is criticized as a backward-
looking measure. We propose a forward-looking method to construct the z-score by …

Over the last two decades, the non-financial disclosure requirement has become a major
concern for companies, consumers, governments, and policymakers. While compelling …

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 …

Analysts' forecasts are one of the most common and important estimators for firms' future
earnings. However, they are challenging to fully utilize because of missing values. This …

This study investigates the valuation usefulness of fair values and related information
disclosure in China and examines how regional‐level market institutions influence the …

In the presence of high uncertainty and asymmetric information, firms might opportunistically
shift earnings from uncertain to more certain times. Thus, this paper examines how investor …

This paper investigates the reciprocal or endogenous relationship between earnings
management and analyst forecast accuracy. Earnings number is one of the most referred …

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 …