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Review of Accounting Studies, ISSN 1380-6653, 3/2014, Volume 19, Issue 1, pp. 210 - 241
Journal Article
Journal of Property Investment & Finance, ISSN 1463-578X, 08/2010, Volume 28, Issue 5, pp. 333 - 353
Purpose - The purpose of the article is to discuss how the demand for disclosure regarding property valuation in financial reports can be fulfilled.Design... 
Fair value | Financial reporting | Assets valuation | Disclosure | Property | Studies | Property values | Assets | Assessed valuation | Samhällsvetenskap | Economics and Business | Social Sciences | Ekonomi och näringsliv
Journal Article
Journal of Accounting Research, ISSN 0021-8456, 12/2015, Volume 53, Issue 5, pp. 915 - 963
ABSTRACT We outline several properties of IFRS that potentially affect the contractibility or the transparency of financial statement information, and hence... 
D86 | G30 | loans | M40 | enforcement | bonds | M41 | covenants | fair value accounting | transparency | IFRS | debt | contractibility | Contractibility | Enforcement | Loans | Transparency | Debt | Bonds | Fair value accounting | Covenants | STANDARDS | INCENTIVES | BUSINESS, FINANCE | IMPACT | ACCOUNTING INFORMATION | ECONOMIC CONSEQUENCES | INVESTMENT | Financial statements | Studies | Accounting procedures | Analysis | Standards | International Financial Reporting Standards
Journal Article
Accounting and Business Research, ISSN 0001-4788, 01/2019, Volume 49, Issue 1, pp. 68 - 94
Using a sample of European real estate firms over the 2007-2010 period, this study provides some evidence that measurement-related fair value disclosures... 
investment property | measurement-related disclosure | M41 | G10 | fair value | G18 | LIQUIDITY | MARKET | RECOGNITION | RETURNS | STANDARDS | RELIABILITY | BUSINESS, FINANCE | IMPACT | COST | UNCERTAINTY | VALUE-RELEVANCE | Fair value | Models | Asymmetry | Disclosure
Journal Article
Accounting & Finance, ISSN 0810-5391, 03/2016, Volume 56, Issue 1, pp. 59 - 97
We investigate IFRS non‐GAAP earnings adjustments for fair value remeasurements made by companies and analysts and the usefulness of these disclosures for... 
Fair value measurement | Non‐GAAP | IFRS | Analyst forecasts | Non-GAAP | VALUE RELEVANCE | PERFORMANCE | BEHAVIOR | REFLECT | STANDARDS | STREET EARNINGS | INFORMATIVENESS | BUSINESS, FINANCE | PRO FORMA EARNINGS | MANAGERS USE | FIRM | Measurement | Financial statements
Journal Article
SOUTH AFRICAN JOURNAL OF ECONOMIC AND MANAGEMENT SCIENCES, ISSN 2222-3436, 01/2019, Volume 22, Issue 1, pp. e1 - e9
Journal Article
Abacus, ISSN 0001-3072, 06/2015, Volume 51, Issue 2, pp. 169 - 207
Do international accounting standards require conservative accounting? The IASB's conceptual framework suggests that they should not, while the research... 
Measurement | Contracting | Conservatism | IFRS | Recognition | Conceptual Framework | QUALITY | INFORMATION | POSITIVE RESEARCH | FAIR VALUE | BUSINESS, FINANCE | UNCONDITIONAL CONSERVATISM | ACCOUNTING CONSERVATISM | FRAMEWORK | OWNERSHIP | EFFICIENCY | Accounting | Analysis | Standards
Journal Article
European Accounting Review, ISSN 0963-8180, 05/2019, Volume 28, Issue 3, pp. 573 - 603
This paper reviews research evidence on the usefulness of fair value measurement of long-lived operating assets for financial reporting. Although economically... 
G30 | Operating assets | G32 | Contracting | Fair value | G12 | Economic consequences | M41 | Value relevance | CAUSAL INFERENCE | REVALUATIONS | VALUE DISCLOSURES | DECISION USEFULNESS | BUSINESS, FINANCE | ACADEMIC RESEARCH | ACCOUNTING INFORMATION | ARCHIVAL | VALUE-RELEVANCE | FUTURE FIRM PERFORMANCE | IFRS | Financial reporting
Journal Article
Asia-Pacific Journal of Accounting & Economics, ISSN 1608-1625, 01/2019, Volume 26, Issue 1-2, pp. 38 - 63
This study examines whether recognizing fair value of investment property is more associated with stock price crash risk than recognizing historical cost of... 
investment property | historical cost | Crash risk | fair value | INFORMATION ASYMMETRY | MARKET | MANAGEMENT | PROTECTION | COMPENSATION | INSTITUTIONAL INVESTORS | PERFORMANCE | VALUE DISCLOSURES | BUSINESS, FINANCE | VALUE-RELEVANCE | ECONOMICS | DERIVATIVES
Journal Article
Review of Accounting Studies, ISSN 1380-6653, 9/2013, Volume 18, Issue 3, pp. 734 - 775
The choice between fair value and historical cost accounting is the subject of long-standing controversy among accounting academics and regulators.... 
Finance/Investment/Banking | Accounting/Auditing | Public Finance & Economics | Fair value | M41 | IFRS | Illiquid assets | Non-financial assets | Economics / Management Science | VALUE-RELEVANCE LITERATURE | BUSINESS, FINANCE | PRICES | INFORMATION | PROPERTY | GAAP | REVALUATIONS | FIRM | Studies | Financial reporting
Journal Article
The British Accounting Review, ISSN 0890-8389, 2011, Volume 43, Issue 1, pp. 1 - 21
This study investigates the use of fair value measurement by 228 listed companies in the UK and Australia around the time of adoption of IFRS from 1 January... 
Within country comparability | Accounting policy choice | Fair value measurement | Between country comparability | T index | BUSINESS, FINANCE | Measurement | Insurance industry | Accounting
Journal Article
Accounting and Business Research, ISSN 0001-4788, 07/2016, Volume 46, Issue 5, pp. 545 - 571
A decade ago, the near-simultaneous adoption of International Financial Reporting Standards (IFRS) in over 100 countries could fairly have been described as a... 
stewardship | transparency | enforcement | IFRS | unintended consequences | conceptual framework | contracting | fair value | Enforcement | Unintended consequences | Transparency | Contracting | Stewardship | Conceptual framework | Fair value | VALUE-RELEVANCE LITERATURE | MARKET | INFORMATION | EARNINGS | ADOPTION | DEBT CONTRACTS | BUSINESS, FINANCE | ACCOUNTING CONSERVATISM | LOSS RECOGNITION | ECONOMIC CONSEQUENCES | TIMELINESS
Journal Article
Journal of Business Economics, ISSN 0044-2372, 12/2015, Volume 85, Issue 9, pp. 1049 - 1081
This paper investigates the relationship between the use of the fair value option for liabilities (FVO) under IAS 39 and information asymmetry across investors... 
Business Taxation/Tax Law | IAS 39 | Organization | Human Resource Management | G21 | Credit risk | G14 | M41 | Financial instruments | Fair value option | Business and Management | Accounting/Auditing | Production/Logistics/Supply Chain | Business and Management, general | Fair value | Derivatives | Asked price | International Financial Reporting Standards
Journal Article
Management Science, ISSN 0025-1909, 06/2011, Volume 57, Issue 6, p. 1138
  We examine the effects of mandating the provision of fair value information for long-lived tangible assets on firms' information asymmetry. Specifically, we... 
Studies | Reporting requirements | Fair value | International accounting standards | Information management | Disclosure | Real estate
Journal Article
Abacus - A Journal of Accounting Finance and Business Studies, ISSN 0001-3072, 2014, Volume 50, Issue 3, pp. 341 - 367
A growing body of literature investigates the interaction of changes in accounting standards with institutions such as investor protection laws and corporate... 
class eco B | Dividend policy | Mandatory dividends | IFRS | Fair value accounting | MANAGEMENT | GOVERNANCE | SECURITIES | TO-MARKET | EARNINGS | CORPORATIONS | STOCK | VALUE DISCLOSURES | BUSINESS, FINANCE | POLICY | FINANCIAL-REPORTING QUALITY | Dividends | Corporate governance | Accounting | Analysis | Standards
Journal Article
2006, OUP Catalogue, ISBN 0195305833, vi, 326
International accounting standards tend to converge, as do auditing, enforcement, and corporate governance, whereas trading of equity shares remains... 
Accounting | Finance & Accounting | financial markets | Financial statements | Standards | Accounting standards | Economic values | Financial markets |