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Financial reporting quality: is fair value a plus or a minus?

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Cited by:

  1. Rui Ye & Saeed Heravi & Jason Xiao, 2024. "Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy," Abacus, Accounting Foundation, University of Sydney, vol. 60(1), pages 130-171, March.
  2. Brian Cadman & Richard Carrizosa & Lucile Faurel, 2014. "Economic Determinants and Information Environment Effects of Earnouts: New Insights from SFAS 141(R)," Journal of Accounting Research, Wiley Blackwell, vol. 52(1), pages 37-74, March.
  3. Gerrit Brosel & Martin Toll & Mario Zimmermann, 2012. "Lessons learned from the financial crisis - unveiling alternative approaches within valuation and accounting theory," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(4), pages 87-107.
  4. Igor Goncharov & Sander Triest, 2014. "Unintended Consequences of Changing Accounting Standards: The Case of Fair Value Accounting and Mandatory Dividends," Abacus, Accounting Foundation, University of Sydney, vol. 50(3), pages 341-367, September.
  5. Liao, Lin & Kang, Helen & Morris, Richard D. & Tang, Qingliang, 2013. "Information asymmetry of fair value accounting during the financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 221-236.
  6. Gregory Heem & Dominique Dufour, 2012. "Crise financière et comptabilité : le cas du reclassement des instruments financiers dans les banques européennes," Post-Print halshs-00721108, HAL.
  7. Manuela Lucchese & Ferdinando Di Carlo, 2021. "Inventories Accounting under US-GAAP and IFRS Standards: The Differences That Hinder the Full Convergence," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(7), pages 180-180, July.
  8. Michael Bromwich & Richard Macve & Shyam Sunder, 2010. "Hicksian Income in the Conceptual Framework," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 348-376, September.
  9. Lantto, Anna-Maija, 2022. "Obtaining entity-specific information and dealing with uncertainty: Financial accountants' response to their changing work of financial reporting and the role of boundary objects," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
  10. Geoffrey Whittington, 2015. "Measurement in Financial Reporting: Half a Century of Research and Practice," Abacus, Accounting Foundation, University of Sydney, vol. 51(4), pages 549-571, December.
  11. Mara Del Baldo & Maria-Gabriella Baldarelli, 2017. "Renewing and improving the business model toward sustainability in theory and practice," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-13, December.
  12. Palea, Vera, 2013. "IAS/IFRS and Financial Reporting Quality: Lessons from the European Experience," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201330, University of Turin.
  13. Petrus H. Ferreira & Roman Kräussl & Wayne R. Landsman & Maria Nykyforovych Borysoff & Peter F. Pope, 2019. "Reliability and relevance of fair values: private equity investments and investee fundamentals," Review of Accounting Studies, Springer, vol. 24(4), pages 1427-1449, December.
  14. A. Rashad Abdel‐Khalik, 2010. "Fair Value Accounting and Stewardship," Accounting Perspectives, John Wiley & Sons, vol. 9(4), pages 253-269, December.
  15. Taipaleenmäki, Jani & Ikäheimo, Seppo, 2013. "On the convergence of management accounting and financial accounting – the role of information technology in accounting change," International Journal of Accounting Information Systems, Elsevier, vol. 14(4), pages 321-348.
  16. Michael Page, 2014. "Business models as a basis for regulation of financial reporting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 683-695, August.
  17. Haiping Wang & Eliana Mariela Werbin, 2018. "Impacto de la compensación de los CEOs en la pertinencia de la información contable: la utilización del valor razonable," Contaduría y Administración, Accounting and Management, vol. 63(2), pages 27-28, Junio.
  18. Sin-Hui Yen & Yun-Ting Lai & Hui-Ling Chen, 2016. "Influence of Fair Value on the Qualitative Characteristics and Decision Usefulness of Accounting Information," Accounting and Finance Research, Sciedu Press, vol. 5(4), pages 179-179, November.
  19. Shizuki Saito, 2011. "Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 1, pages 105-117, December.
  20. Dominique Dufour & Gregory Heem, 2013. "Les pratiques bancaires en matière de valorisation des instruments financiers en IFRS," Post-Print hal-00999675, HAL.
  21. Adwan, Sami & Alhaj-Ismail, Alaa & Girardone, Claudia, 2020. "Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 39(C).
  22. Igor Goncharov & Allan Hodgson & Suntharee Lhaopadchan & Sonia Sanabria, 2013. "Asymmetric trading by insiders – comparing abnormal returns and earnings prediction in Spain and Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 163-184, March.
  23. Richard Macve, 2010. "The Case for Deprival Value," Abacus, Accounting Foundation, University of Sydney, vol. 46(1), pages 111-119, March.
  24. Palea, Vera, 2013. "Fair Value Accounting and Its Usefulness to Financial Statement Users," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201327, University of Turin.
  25. Michele Fabrizi & Elisabetta Ipino & Michel Magnan & Antonio Parbonetti, 2016. "Real Regulatory Capital Management and Dividend Payout: Evidence from Available-for-Sale Securities," CIRANO Working Papers 2016s-57, CIRANO.
  26. Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on income smoothing by European banks," MPRA Paper 97035, University Library of Munich, Germany.
  27. Dimitropoulos, Panagiotis E. & Asteriou, Dimitrios & Kousenidis, Dimitrios & Leventis, Stergios, 2013. "The impact of IFRS on accounting quality: Evidence from Greece," Advances in accounting, Elsevier, vol. 29(1), pages 108-123.
  28. Jincheol Bae & Jaehong Lee & Eunsoo Kim, 2019. "Does Fixed Asset Revaluation Build Trust between Management and Investors?," Sustainability, MDPI, vol. 11(13), pages 1-22, July.
  29. Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on Income Smoothing by European Banks," MPRA Paper 92098, University Library of Munich, Germany.
  30. Xiaomeng Chen & Andreas Hellmann & Safdar R. Mithani, 2020. "The Effect of Fair Value Adjustments on Dividend Policy Under Mandatory International Financial Reporting Standards Adoption: Australian Evidence," Abacus, Accounting Foundation, University of Sydney, vol. 56(3), pages 436-453, September.
  31. Kalin S. Kolev, 2019. "Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure," Quarterly Journal of Finance (QJF), World Scientific Publishing Co. Pte. Ltd., vol. 9(02), pages 1-47, June.
  32. Macve Richard, 2013. "“Trading Places”: A UK (and IFRS) Comment," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(1), pages 27-40, April.
  33. Smith-Lacroix, Jean-Hubert & Durocher, Sylvain & Gendron, Yves, 2012. "The erosion of jurisdiction: Auditing in a market value accounting regime," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 36-53.
  34. Kothari, S.P. & Ramanna, Karthik & Skinner, Douglas J., 2010. "Implications for GAAP from an analysis of positive research in accounting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 246-286, December.
  35. repec:mth:ijafr8:v:8:y:2018:i:3:p:91-107 is not listed on IDEAS
  36. Cairns, David & Massoudi, Dianne & Taplin, Ross & Tarca, Ann, 2011. "IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia," The British Accounting Review, Elsevier, vol. 43(1), pages 1-21.
  37. Karampinis, Nikolaos I., 2021. "A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  38. Hayoun, Shaul, 2019. "How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 68-82.
  39. Martin Schmidt, 2018. "A Note on the Proprietary and Entity Perspectives in Financial Statements: The Implications for two Current Controversial Issues," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 134-147, January.
  40. Bernhard Pellens & Stefan Jannett & André Schmidt, 2009. "Bilanzierungsstandards im Kontext der Finanzmarktkrise," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 10(4), pages 413-435, November.
  41. Veltri, Stefania & Ferraro, Olga, 2018. "Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 18-31.
  42. Palea, Vera, 2013. "The Politics of Fair Value Reporting and the Governance of the Standards-Setting Process: Critical Issues and Pitfalls from a European Perspective," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201353, University of Turin.
  43. Irene Wei Kiong Ting & Wei-Kang Wang & Wen-Min Lu & Yun-Jung Chen, 2021. "Do female directors will have impact on corporate performance?," Review of Managerial Science, Springer, vol. 15(3), pages 611-631, April.
  44. Laux, Christian & Leuz, Christian, 2009. "The crisis of fair-value accounting: Making sense of the recent debate," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 826-834, August.
  45. Basu Sudipta & Waymire Gregory B., 2019. "Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 9(1), pages 1-13, March.
  46. repec:dau:papers:123456789/9228 is not listed on IDEAS
  47. Cozma Ighian Diana, 2009. "Historical Cost Versus Fair Value," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 860-865, May.
  48. Hua-Wei Huang & Mai Dao & James Fornaro, 2016. "Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions," Review of Quantitative Finance and Accounting, Springer, vol. 46(1), pages 141-177, January.
  49. Sofiane DELFOUF, 2016. "The Determinants of the Financing Decision: A panel Data Study of Listed Firm in Malaysian Stock Exchange (2005-2016)," Turkish Economic Review, KSP Journals, vol. 3(4), pages 668-676, December.
  50. Diana Cozma Ighian, 2011. "Considerations On Applying Fair Value In Romania," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 58, pages 3-11, november.
  51. Wessel M Badenhorst & Rieka von Well, 2023. "The Value‐relevance of Fair Value Measurement for Inventories," Australian Accounting Review, CPA Australia, vol. 33(2), pages 135-159, June.
  52. Beisland, Leif Atle, 2014. "Equity valuation in practice: The influence of net financial expenses," Accounting forum, Elsevier, vol. 38(2), pages 122-131.
  53. Ulf Mohrmann & Jan Riepe & Ulrike Stefani, 2013. "Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures," Working Paper Series of the Department of Economics, University of Konstanz 2013-08, Department of Economics, University of Konstanz.
  54. Wessel M. Badenhorst, 2014. "Fair Value Measurements of Control Premiums," Accounting Perspectives, John Wiley & Sons, vol. 13(3), pages 173-188, September.
  55. Geoffrey Whittington, 2010. "Measurement in Financial Reporting," Abacus, Accounting Foundation, University of Sydney, vol. 46(1), pages 104-110, March.
  56. Baboukardos, Diogenis & Rimmel, Gunnar, 2014. "Goodwill under IFRS: Relevance and disclosures in an unfavorable environment," Accounting forum, Elsevier, vol. 38(1), pages 1-17.
  57. Christian Blecher, 2019. "The influence of uncertainty on the standard-setting decision between fair value and historical cost accounting under asymmetric information," Review of Quantitative Finance and Accounting, Springer, vol. 53(1), pages 47-72, July.
  58. Emiliano Carlo & Fabio Fortuna & Silvia Testarmata, 2016. "Boundaries of the business model within business groups," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 20(2), pages 321-362, June.
  59. Hua-Wei Huang & Mai Dao & James M. Fornaro, 2016. "Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions," Review of Quantitative Finance and Accounting, Springer, vol. 46(1), pages 141-177, January.
  60. Matt Pinnuck, 2012. "A Review of the Role of Financial Reporting in the Global Financial Crisis," Australian Accounting Review, CPA Australia, vol. 22(1), pages 1-14, March.
  61. Christian Laux & Christian Leuz, 2010. "Did Fair-Value Accounting Contribute to the Financial Crisis?," Journal of Economic Perspectives, American Economic Association, vol. 24(1), pages 93-118, Winter.
  62. Igor Álvarez-Etxeberria & Miguel Marco-Fondevila & Constancio Zamora-Ramírez, 2023. "Non-Financial Disclosure: Isomorphism Effect in the Face of New Regulation," Sustainability, MDPI, vol. 15(11), pages 1-22, May.
  63. Marco Venuti, 2012. "The proposal for updating the EU Accounting Directives: The adequacy of the proposal versus the legislative targets," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(4), pages 65-85.
  64. Lucian Gabriel MAXIM & Nicoleta BĂRBUȚĂ-MIȘU, 2021. "The Cash Flows Impact on the Financial Performance of Romanian Retail Companies," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 160-166.
  65. Esraa Esam Alharasis & Hossam Haddad & Maha Shehadeh & Ahmad Saleem Tarawneh, 2022. "Abnormal Monitoring Costs Charged for Auditing Fair Value Model: Evidence from Jordanian Finance Industry," Sustainability, MDPI, vol. 14(6), pages 1-21, March.
  66. Li, Sihai & Wu, Huiying & Zhang, Jian & Chand, Parmod, 2018. "Accounting reforms and conservatism in earnings: Empirical evidence from listed Chinese companies," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 32-44.
  67. Lin Liao & Helen Kang & Richard D. Morris, 2021. "The value relevance of fair value and historical cost measurements during the financial crisis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 2069-2107, April.
  68. Pandey, Ashish, 2016. "High Bids and Low Recovery: A Possible Case for Non-Performing Loan Auctions in India," MPRA Paper 75254, University Library of Munich, Germany.
  69. Robert Watson, 2010. "Small and medium size enterprises and the knowledge economy," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, vol. 18(2), pages 131-143, May.
  70. Li Yu (Colly) He & Sue Wright & Elaine Evans, 2018. "Is fair value information relevant to investment decision-making: Evidence from the Australian agricultural sector?," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 555-574, November.
  71. Palea, Vera & Biancone, Paolo Pietro, 2017. "Which Accounting Rules for Economic and Social Sustainable Development? Engaging Critically with IFRS Adoption in the EU," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201733, University of Turin.
  72. Vighneswara Swamy & Vijayalakshmi, 2012. "Fair value accounting in banking - issues in convergence to IFRS," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(3), pages 270-280.
  73. Andreas Haake, 2012. "Die Grundregeln von Herbert Hax zur Performance-Messung und die Bilanzierung von Kreditrisiken," Schmalenbach Journal of Business Research, Springer, vol. 64(1), pages 71-110, February.
  74. Giuseppe Sannino & Gianluca Ginesti & Carlo Drago, 2014. "Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 115-140.
  75. Haiping Wang & Eliana Mariela Werbin, 2018. "The compensation of CEOs and the relevance of fair value accounting," Contaduría y Administración, Accounting and Management, vol. 63(2), pages 29-30, Junio.
  76. Macve, R.H., 2015. "Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China," The British Accounting Review, Elsevier, vol. 47(2), pages 124-141.
  77. Masaki Kusano, 2012. "Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 139-152, December.
  78. Lin, Yi-Hung & Lin, Steve & Fornaro, James M. & Huang, Hua-Wei Solomon, 2017. "Fair value measurement and accounting restatements," Advances in accounting, Elsevier, vol. 38(C), pages 30-45.
  79. Palea, Vera, 2018. "Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union," Accounting forum, Elsevier, vol. 42(3), pages 248-260.
  80. Mary E. Barth & Javier Gomez-Biscarri & Ron Kasznik & Germán López-Espinosa, 2012. "Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers," Faculty Working Papers 05/12, School of Economics and Business Administration, University of Navarra.
  81. Esraa Esam Alharasis & Ahmad Saleem Tarawneh & Maha Shehadeh & Hossam Haddad & Ahmad Marei & Elina F. Hasan, 2022. "Reimbursement Costs of Auditing Financial Assets Measured by Fair Value Model in Jordanian Financial Firms’ Annual Reports," Sustainability, MDPI, vol. 14(17), pages 1-21, August.
  82. Georgiou, Omiros & Jack, Lisa, 2011. "In pursuit of legitimacy: A history behind fair value accounting," The British Accounting Review, Elsevier, vol. 43(4), pages 311-323.
  83. Kim, Robert & Kim, Sangwan, 2021. "Does revenue-expense matching play a differential role in analysts’ earnings and revenue forecasts?," The British Accounting Review, Elsevier, vol. 53(5).
  84. Gjerde, Øystein & Knivsflå, Kjell & Sættem, Frode, 2011. "The value relevance of financial reporting in Norway 1965-2004," Scandinavian Journal of Management, Elsevier, vol. 27(1), pages 113-128, March.
  85. Osama Samih Shaban & Atala M. Alqtish & Adel M. Qatawneh, 2020. "The Impact of Fair Value Accounting on Earnings Predictability: Evidence from Jordan," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(12), pages 1466-1479, December.
  86. Andrew Ellul & Chotibhak Jotikasthira & Christian T. Lundblad & Yihui Wang, 2012. "Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading," FMG Discussion Papers dp701, Financial Markets Group.
  87. Carlos Sampaio & Luís Farinha & João Renato Sebastião & Mónica Régio, 2022. "How the 2008–2009 Financial Crisis Shaped Fair Value Accounting Literature: A Bibliometric Approach," Administrative Sciences, MDPI, vol. 12(1), pages 1-18, January.
  88. Bikki Jaggi & Alessandra Allini & Francesca Manes Rossi & Adele Caldarelli, 2016. "Impact of Accounting Traditions, Ownership and Governance Structures on Financial Reporting by Italian Firms," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(01), pages 1-29, March.
  89. Wang, Haiping & Zhang, Jing, 2017. "Fair value accounting and corporate debt structure," Advances in accounting, Elsevier, vol. 37(C), pages 46-57.
  90. Adrienna Huffman, 2018. "Asset use and the relevance of fair value measurement: evidence from IAS 41," Review of Accounting Studies, Springer, vol. 23(4), pages 1274-1314, December.
  91. Tiago Cruz Gonçalves, 2021. "The Impact of Discretionary Measurement Criteria on Investors’ Judgement and Decisions," Games, MDPI, vol. 13(1), pages 1-14, December.
  92. Mohammad Aladwan, 2018. "Accounting Measurement Revolution and Market Value," Modern Applied Science, Canadian Center of Science and Education, vol. 12(11), pages 279-279, November.
  93. Nemanja Karapavlović & Vladimir Obradović & Jasmina Bogićević, 2020. "The Use Of Historical Cost And Fair Value For Property And Plant And Equipment Measurement – Evidence From The Republic Of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 65(227), pages 95-118, October –.
  94. Wakil, Gulraze & Petruska, Karin A., 2022. "Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? Evidence from Canada," Advances in accounting, Elsevier, vol. 57(C).
  95. Malcolm Abbott & Angela Tan†Kantor, 2018. "Fair Value Measurement and Mandated Accounting Changes: The Case of the Victorian Rail Track Corporation," Australian Accounting Review, CPA Australia, vol. 28(2), pages 266-278, June.
  96. van der Merwe, C.J. & Heyman, D. & de Wet, T., 2018. "Approximating risk-free curves in sparse data environments," Finance Research Letters, Elsevier, vol. 26(C), pages 112-118.
  97. Ozili, Peterson K, 2021. "Financial reporting under economic policy uncertainty," MPRA Paper 105089, University Library of Munich, Germany.
  98. Brian Singleton-Green, 2014. "Should financial reporting reflect firms’ business models? What accounting can learn from the economic theory of the firm," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 697-706, August.
  99. Kohlbeck, Mark & Smith, Thomas & Valencia, Adrian, 2017. "Auditors and net transfers of Level 3 fair-valued financial instruments," Advances in accounting, Elsevier, vol. 36(C), pages 27-39.
  100. Palea, Vera, 2015. "The political economy of fair value reporting and the governance of the standards-setting process: Critical issues and pitfalls from a continental European union perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 1-15.
  101. Fargher, Neil & Zhang, John Ziyang, 2014. "Changes in the measurement of fair value: Implications for accounting earnings," Accounting forum, Elsevier, vol. 38(3), pages 184-199.
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