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Articles (190)

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1-10 of 190 results for fair value reporting

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Select article: Effects of Fair Value Reporting of Derivatives on Liquidity Management Policies and Firm Value: Evidence From SFAS No. 133

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Research article

First published 2025-1

Effects of Fair Value Reporting of Derivatives on Liquidity Management Policies and Firm Value: Evidence From SFAS No. 133

Jiyoon Lee

Journal of Accounting,Auditing & Finance

Select article: Market Perceptions of Fair Value Reporting for Tangible Assets

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Research article

First published 2023-10

Market Perceptions of Fair Value Reporting for Tangible Assets

Jenelle K. Conaway, Lihong Liang, Edward J. Riedl

Journal of Accounting,Auditing & Finance

Select article: Economic Reasons for Reporting Property,Plant,and Equipment at Fair Market Value by Foreign Cross-Listed Firms in the United States

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Research article

First published 2012-10

Economic Reasons for Reporting Property,Plant,and Equipment at Fair Market Value by Foreign Cross-Listed Firms in the United States

Khin Phyo Hlaing, Hamid Pourjalali

Journal of Accounting,Auditing & Finance

Select article: The Office of Fair Trading report: a prescription for value-based drug pricing

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First published 2007-5

The Office of Fair Trading report: a prescription for value-based drug pricing

Rubin Minnas, James C Moon

Journal of the Royal Society of Medicine

Select article: Prioritizing and Establishing Cause and Effect Relationships Among Financial Reporting Quality Metrics

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Research article

First published 2020-9

Prioritizing and Establishing Cause and Effect Relationships Among Financial Reporting Quality Metrics

Himanshu, Jatinder P. Singh, Ashwani Kumar

Vision: The Journal of Business Perspective

Select article: Valuation Implications of FAS 159 Reported Gains and Losses From Fair Value Accounting for Liabilities

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Research article

First published 2023-10

Valuation Implications of FAS 159 Reported Gains and Losses From Fair Value Accounting for Liabilities

Sung Gon Chung, Cheol Lee, Gerald J. Lobo [...]

Journal of Accounting,Auditing & Finance

Select article: Whether Managers Bias Fair Value Estimates for Investment Property to Meet/Beat Analysts’ Earnings Forecasts?

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Research article

First published 2024

Whether Managers Bias Fair Value Estimates for Investment Property to Meet/Beat Analysts’ Earnings Forecasts?

Chao Bi, June Cao, Linhua Huang [...]

Global Business Review

Select article: Enlightenment value theories and the three levels in fair value accounting

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Research article

First published 2020-11

Enlightenment value theories and the three levels in fair value accounting

Tiago Cardao-Pito

Accounting History

Select article: The Pros and Cons of Fair Value Accounting in a Globalized Economy

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Research article

First published 2016-10

The Pros and Cons of Fair Value Accounting in a Globalized Economy

Antonio Marra

Journal of Accounting,Auditing & Finance

Select article: The Reliability of Fair Value versus Historical Cost Information: Evidence from Closed-End Mutual Funds

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Research article

First published 2003-1

The Reliability of Fair Value versus Historical Cost Information: Evidence from Closed-End Mutual Funds

Thomas J. Carroll, Thomas J. Linsmeier, Kathy R. Petroni

Journal of Accounting,Auditing & Finance

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