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Review of Quantitative Finance and Accounting, ISSN 0924-865X, 05/2018, Volume 52, Issue 4, pp. 1 - 27
We empirically explore the risk relevance of Level 3 fair value estimates. Thereby we focus on banks' default risk as well as banks' default costs. Both... 
Bank default | Banking | Fair value accounting | Level 3 assets | Finance | Analysis | Risk assessment | Banking industry | Accounting and auditing | Securities | Default (Finance) | Methods | Creditors | Financial statements | Volatility | Fair value | Capital markets | Default
Journal Article
Journal of Economic and Financial Sciences, ISSN 1995-7076, 02/2018, Volume 11, Issue 1, pp. e1 - e12
Analysts’ earnings and book value forecasts play an important role in price discovery in equity markets. As the role of fair value measurements in accounting... 
Accounting | Equity | Research | Studies | Literature reviews | Accuracy | Hypotheses | Financial statements | Discount rates | International Financial Reporting Standards | Expected values | Fair value | Book value | Earnings | Analyst | Fair Value | Book Value | Forecast
Journal Article
Annals of the University of Petroşani. Economics, ISSN 1582-5949, 01/2016, Volume 16, Issue 1, pp. 233 - 244
This paper treats the importance of the transition from valuation at historical cost to valuation at fair value of the assets within an economic entity, and... 
Fair value | Accounting theory | Financial statements | Economic theory | historical cost | assessment | accounting rules | fair view | fair amount | accounting principles | financial situations | creation of value
Journal Article
China Journal of Accounting Studies, ISSN 2169-7213, 10/2015, Volume 3, Issue 4, pp. 294 - 319
We examine how listed firms' financial asset holdings affect analyst forecasts. Using China A-share firms over the period 2009-2011, we find that (1) listed... 
analyst forecasts | financial assets | earnings management | fair value accounting
Journal Article
Emerging Markets Finance and Trade, ISSN 1540-496X, 12/2016, Volume 52, Issue 12, pp. 2808 - 2817
Examining a sample of South Korean firms, of which 201 revalued assets and 899 did not during the period 2008-2009, we find that the average debt cost, equity... 
asset revaluation | capital cost | capital market | cost of equity | cost of debt | fair value | INTERNATIONAL RELATIONS | QUALITY | PRICES | PERFORMANCE | BUSINESS | ECONOMICS
Journal Article
Challenges of the Knowledge Society, ISSN 2068-7796, 01/2014, Volume 4, Issue 1, pp. 533 - 540
  A country's economy growth is depending on the investments, either direct or indirect, made in it. Also, the level of the foreign direct investments is a... 
Financial statements | Liability | Financial reporting | Business models | Fair value | Derivatives | Financial instruments | investor | economic decision | financial statement | financial instrument | fair value
Journal Article
Accounting Perspectives, ISSN 1911-382X, 2012, Volume 11, Issue 3, pp. 149 - 164
FAS 157, the U.S. accounting standard that prescribes how fair values of assets and liabilities are to be measured when other U.S. GAAP standards require fair... 
évaluation | Valuation | justes valeurs | risque systémique | valeurs de sortie | Systemic risk | Exit values | Fair values
Journal Article
eJournal of Tax Research, ISSN 1448-2398, 12/2017, Volume 15, Issue 3, pp. 387 - 401
In recent Portuguese tax arbitration cases two opposing lines have emerged concerning fair value loss deduction in equity instruments listed in financial... 
Arbitration | Corporate taxes | Net income | Loss recognition | Fair value | Tax legislation | Tax deductions | Financial instruments
Journal Article
Annales Universitatis Apulensis : Series Oeconomica, ISSN 1454-9409, 07/2011, Volume 13, Issue 2, p. 364
The concept of fair value was subject of many debates and disputes in recent years. These debates have focused mainly on the relevance of the concept, but also... 
Studies | Volatility | International Financial Reporting Standards | Fair value | Financial instruments | Auditing
Journal Article
Socio-Economic Review, ISSN 1475-1461, 10/2007, Volume 5, Issue 4, pp. 755 - 777
The past decade has witnessed a proliferation of accounting pronouncements that indicate that accounting rule-makers around the world are progressively... 
Trade | World Bank | Commodity fetishism | Fair value accounting | Corporate finance | Internationalization | International accounting standards
Journal Article
Journal of Business Finance & Accounting, ISSN 0306-686X, 04/2015, Volume 42, Issue 3-4, pp. 515 - 554
We examine whether managers postpone the recognition of goodwill impairment by manipulating cash flows and the consequences of such a strategy on future... 
cash flow management | real activities | goodwill impairment | earnings management | Earnings management | Cash flow management | Real activities | Goodwill impairment | BUSINESS, FINANCE | DISCRETION | ACTIVITIES MANIPULATION | CONSERVATISM | FIRMS | FAIR VALUE
Journal Article
04/2016, ISBN 1119019095, 13
The uncontrolled diffusion of opaque financial products and the consequent assumption of excessive risk exposures played a key role in the origin and... 
international financial crisis | financial products | risk transparency | financial market | probability | European framework | fair value
Book Chapter
Journal of Applied Accounting Research, ISSN 0967-5426, 09/2011, Volume 12, Issue 2, pp. 157 - 178
Purpose - The purpose of this paper is to make an empirical contribution by investigating the boundaries between external financial reporting and decision... 
Greece | Accounting standards | Financial reporting | International regulation | Fair value accounting | United Kingdom | Accounting measurement | Measurement | International accounting standards | Banking | Cross cultural studies
Journal Article
The CPA Journal, ISSN 0732-8435, 02/2011, Volume 81, Issue 2, p. 46
The recent debate about mark-to-market's role in the financial crisis is insufficient. The move toward fair value accounting crossed the disciplines of... 
Accounting standards | Mark to market accounting | Fair value | Roles | Economic crisis
Journal Article
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