Fair Value: Differences in approach to the value under financial accounting and asset valuation
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References listed on IDEAS
- John A. Enahoro & Jumoke Jayeoba, 2013. "Value Measurement and Disclosures in Fair Value Accounting," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 3(9), pages 1170-1179, September.
- Edward J. Riedl & George Serafeim, 2011. "Information Risk and Fair Values: An Examination of Equity Betas," Journal of Accounting Research, Wiley Blackwell, vol. 49(4), pages 1083-1122, September.
- Mihai Ristea & Ionel Jianu, 2010. "Dynamics Of The Fair Value In Accounting," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2010, pages 69-83, july.
- Andrea Menini & Michel Magnan & Antonio Parbonetti, 2011. "Fair Value Accounting: Information or Confusion for Financial Markets?," CIRANO Working Papers 2011s-56, CIRANO.
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KeywordsFair value; Financial Accounting; Assets valuation; Standards of value; Standardization; Market value; Fair value; Finanční účetnictví; oceňování aktiv; Standardy hodnoty; Standardizace; Tržní hodnota;
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
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