An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments
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- Cédric Lesage & Yuan Ding & Thomas Jeanjean & Hervé Stolowy, 2009. "An experiment in the economic consequences of additional disclosure: The case of the Fair Value of Unlisted Equity Investments," Post-Print hal-00495573, HAL.
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More about this item
Keywordsfair value; fair value measurement; disclosure; relevance; reliability; risk; SFAS 157; IFRS 7;
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