No more discount under enhanced fair value hierarchy
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DOI: 10.1080/00036846.2015.1054068
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References listed on IDEAS
- Verrecchia, Robert E., 2001. "Essays on disclosure," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 97-180, December.
- Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 1998. "Relative valuation roles of equity book value and net income as a function of financial health," Journal of Accounting and Economics, Elsevier, vol. 25(1), pages 1-34, February.
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Cited by:
- Emanuel Bagna, 2021. "Is There Any Value in the Banks Brand?," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(12), pages 261-261, July.
- Bagna, Emanuel & Ramusino, Enrico Cotta & Ogliari, Matteo, 2023. "The impact of different goodwill accounting methods on stock prices: A comparison of amortization and impairment-only methodologies," International Review of Financial Analysis, Elsevier, vol. 85(C).
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