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The Value Relevance of Fair Value

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Author Info

  • Adela Deaconu

    ()

  • Anuţa Buiga

    ()

  • Cristina Nistor

    ()

Abstract

No abstract is available for this item.

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File URL: http://hdl.handle.net/10.1007/s11300-010-0131-9
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Bibliographic Info

Article provided by Springer in its journal Transition Studies Review.

Volume (Year): 17 (2010)
Issue (Month): 1 (May)
Pages: 151-169

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Handle: RePEc:spr:trstrv:v:17:y:2010:i:1:p:151-169

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Web page: http://www.springerlink.com/link.asp?id=112913

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Related research

Keywords: Value relevance; Accounting information; Fair value; Share price; Revaluation; Tangible assets; M41; M44; M47; G12;

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References

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  1. Sara York Kenny & Robert Larson, 1993. "Lobbying behaviour and the development of international accounting standards," European Accounting Review, Taylor & Francis Journals, vol. 2(3), pages 531-554.
  2. Colasse, Bernard & Casta, Jean-François, 2001. "Juste valeur : Enjeux techniques et politiques," Economics Papers from University Paris Dauphine 123456789/1858, Paris Dauphine University.
  3. Mary E. Barth & Greg Clinch & Toshi Shibano, 2003. "Market Effects of Recognition and Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 41(4), pages 581-609, 09.
  4. Alexandru Todea & Adrian Zoicas-Ienciu, 2008. "Episodic dependencies in Central and Eastern Europe stock markets," Applied Economics Letters, Taylor & Francis Journals, vol. 15(14), pages 1123-1126.
  5. Karl A. Muller III, 2002. "External Monitoring of Property Appraisal Estimates and Information Asymmetry," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 865-881, 06.
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