Some searches may not work properly. We apologize for the inconvenience.
My bibliography Save this articleThe problem of management bias in accounting estimates: An investor perspective on root causes and solutions
Author
Abstract
Suggested Citation
DOI: 10.1016/j.bushor.2015.05.003
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Karl A. Muller III & Edward J. Riedl, 2002. "External Monitoring of Property Appraisal Estimates and Information Asymmetry," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 865-881, June.
- Richard Dietrich, J. & Harris, Mary S. & MullerIII, Karl A., 2000. "The reliability of investment property fair value estimates," Journal of Accounting and Economics, Elsevier, vol. 30(2), pages 125-158, October.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- David Downs & Z. Güner, 2012. "Information Producers and Valuation: Evidence from Real Estate Markets," The Journal of Real Estate Finance and Economics, Springer, vol. 44(1), pages 167-183, January.
- Ayres, Douglas & Huang, Xuerong (Sharon) & Myring, Mark, 2017. "Fair value accounting and analyst forecast accuracy," Advances in accounting, Elsevier, vol. 37(C), pages 58-70.
- Katja Kisseleva & Daniela Lorenz, 2016. "Are level 3 fair values reflected in firm value? Evidence from European banks," ESMT Research Working Papers ESMT-16-03, ESMT European School of Management and Technology.
- Michael D. Stuart & Richard H. Willis, 2020. "Use of independent valuation specialists in valuing employee stock options: evidence from IPOs," Review of Accounting Studies, Springer, vol. 25(2), pages 438-473, June.
- Du, Hui & Li, Sherry Fang & Xu, Randall Zhaohui, 2014. "Adjustment of valuation inputs and its effect on value relevance of fair value measurement," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 54-66.
- Juha Mäki & Antonio Somoza-Lopez & Stefan Sundgren, 2016. "Ownership Structure and Accounting Method Choice: A Study of European Real Estate Companies," Accounting in Europe, Taylor & Francis Journals, vol. 13(1), pages 1-19, April.
- Jannis Bischof & Ulf Brüggemann & Holger Daske, 2012. "Fair Value Reclassifications of Financial Assets during the Financial Crisis," SFB 649 Discussion Papers SFB649DP2012-010, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
- Takashi Obinata, 2002. "Concept and Relevance of Income," CIRJE F-Series CIRJE-F-171, CIRJE, Faculty of Economics, University of Tokyo.
- Sarah B. Stuber & Chris E. Hogan, 2021. "Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?," Journal of Accounting Research, Wiley Blackwell, vol. 59(1), pages 331-370, March.
- repec:dau:papers:123456789/3503 is not listed on IDEAS
- Teklay, Belaynesh & Yu, Wei & Zhu, Keying, 2024. "The effect of superstitious beliefs on corporate investment efficiency: evidence from China," International Review of Economics & Finance, Elsevier, vol. 92(C), pages 1434-1447.
- Assaf Bar‐Hod & Ester Chen & Ilanit Gavious, 2021. "The economic consequences of fair value disclosures: a manifestation of the buried facts doctrine," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1363-1413, April.
- 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.
- Walied Keshk & Hung‐Yuan (Richard) Lu & Vivek Mande, 2020. "How have US banks adopted the Financial Accounting Standards Board's Level 3 fair value disclosure rules?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(S1), pages 693-727, April.
- Gwilliam, David & Jackson, Richard H.G., 2008. "Fair value in financial reporting: Problems and pitfalls in practice," Accounting forum, Elsevier, vol. 32(3), pages 240-259.
- Daifei Yao & Majella Percy & Jenny Stewart & Fang Hu, 2018. "Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(2), pages 561-597, June.
- Pinprapa Sangchan & Ahsan Habib & Haiyan Jiang & Md. Borhan Uddin Bhuiyan, 2020. "Fair Value Exposure, Changes in Fair Value and Audit Fees: Evidence from the Australian Real Estate Industry," Australian Accounting Review, CPA Australia, vol. 30(2), pages 123-143, June.
- Thaddeus Neururer, 2020. "Past managerial guidance and returns to variance trading around earnings announcements," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2995-3031, September.
- Árni Claessen, 2021. "Relevance of Level 3 fair value disclosures and IFRS 13: a case study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 378-390, December.
- 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.
- Pinto, Inês, 2013. "Asset value management in the Portuguese real estate sector," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 22(2), pages 86-97.
More about this item
Keywords
Auditing; PCAOB; Management estimates; Financial statement bias; Appraisals; Accounting complexity;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:bushor:v:58:y:2015:i:5:p:501-508. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/bushor .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.