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Fair value accounting and analyst forecast accuracy
This study examines the effect of fair value accounting on the behavior of analysts using a
large, generalizable sample of US firms. By employing a measure of firms' fair value …
large, generalizable sample of US firms. By employing a measure of firms' fair value …
Motives for reporting fixed assets at revalued amount: Evidence from a develo** economy
The purpose of this study is to examine firms' motives for reporting fixed assets at revalued
amount. The study analysed 30 manufacturing firms listed in Colombo Stock Exchange …
amount. The study analysed 30 manufacturing firms listed in Colombo Stock Exchange …
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 …
Accounting for fixed assets and investment efficiency: a real options framework
In a perfect world, a manager's investment in fixed assets would increase with the assets'
profitability. However, when managers privately know their project profitability and care …
profitability. However, when managers privately know their project profitability and care …
The effect of the fair value option on bank earnings and regulatory capital management: Evidence from realized securities gains and losses
Prior research shows that banks achieve reporting objectives using realized securities
gains/losses on sales of available-for-sale securities (AFS). Building on this, I investigate …
gains/losses on sales of available-for-sale securities (AFS). Building on this, I investigate …
[PDF][PDF] Impact of factors on fair value accounting: empirical study in Vietnam
BT Ngoc - Investment Management and Financial …, 2020 - pdfs.semanticscholar.org
Due to the ongoing process of globalization, enterprises need to provide financial
statements in accordance with international practices, in which information about assets and …
statements in accordance with international practices, in which information about assets and …
[PDF][PDF] Factors affecting applied perception and applicability of fair value accounting: The case of construction firms in Vietnam
This study determines and measures the factors affecting the perception and applicability of
fair value accounting by related personnel in enterprises, including business owners …
fair value accounting by related personnel in enterprises, including business owners …
Firm characteristic and fair value adoption in the measurement of biological assets
Research on how fair value adoption plays an essential role in changing accounting
systems in companies. Therefore, this study was conducted to find out the firm …
systems in companies. Therefore, this study was conducted to find out the firm …
[PDF][PDF] The Use of the Fair Value Accounting Method for Investment Property in Indonesia.
The purpose of this research was to examine the factors that motivate companies in
selecting an accounting method to record their investment properties. This study was …
selecting an accounting method to record their investment properties. This study was …
The application of fair value accounting in Bosnia and Herzegovina
This study investigates the application of fair value accounting in companies in Bosnia and
Herzegovina. The study was conducted on a sample of 190 companies. The application of …
Herzegovina. The study was conducted on a sample of 190 companies. The application of …