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The shortcomings of fair-value accounting described in SFAS 157

Citations

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Cited by:

  1. 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.
  2. CSÅ SZ Csongor, 2013. "Tangible Assets Revaluation Policy At Listed Entities On the Bucharest Stock Exchange - Tier I," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 174-181, May.
  3. Russell Craig & Wally Smieliauskas & Joel Amernic, 2014. "Assessing Conformity with Generally Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework," Australian Accounting Review, CPA Australia, vol. 24(3), pages 200-206, September.
  4. 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.
  5. TOTH Kornel & HERCZEG Adrienn, 2015. "The Effect Of Globalization On Frameworks And Concepts In Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 968-975, July.
  6. 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.
  7. Csongor CSŐSZ, 2013. "Tangible Assets Revaluation Policy At Entities Listed On The Bucharest Stock Exchange - Tier Ii," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 46-58, June.
  8. 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.
  9. William L. Smith & David M. Boje & Kevin D. Melendrez, 2010. "The financial crisis and mark‐to‐market accounting," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 281-303, August.
  10. 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.
  11. Andreicovici Ionela - Irina, 2011. "Examine The Past For Going Further: A Literature Review In The Field Of Fair Value," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 453-458, December.
  12. Michel Magnan & Andrea Menini & Antonio Parbonetti, 2015. "Fair value accounting: information or confusion for financial markets?," Review of Accounting Studies, Springer, vol. 20(1), pages 559-591, March.
  13. 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.
  14. repec:mth:ijafr8:v:8:y:2018:i:3:p:91-107 is not listed on IDEAS
  15. Dahmash, Firas N. & Durand, Robert B. & Watson, John, 2009. "The value relevance and reliability of reported goodwill and identifiable intangible assets," The British Accounting Review, Elsevier, vol. 41(2), pages 120-137.
  16. Bougen, Philip D. & Young, Joni J., 2012. "Fair value accounting: Simulacra and simulation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 390-402.
  17. Ashraf, Musaib & Donelson, Dain C. & McInnis, John & Mergenthaler, Richard D., 2025. "Fair value accounting standards and securities litigation," Journal of Accounting and Economics, Elsevier, vol. 79(1).
  18. 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.
  19. 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.
  20. Chen, Bingyi, 2022. "Do investors value audit quality of complex estimates?," Advances in accounting, Elsevier, vol. 57(C).
  21. 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.
  22. Lamia Chourou, 2020. "Does Religiosity Matter to Value Relevance? Evidence from U.S. Banking Firms," Journal of Business Ethics, Springer, vol. 162(3), pages 675-697, March.
  23. Ulf Mohrmann & Jan Riepe, 2019. "The link between the share of banks’ Level 3 assets and their default risk and default costs," Review of Quantitative Finance and Accounting, Springer, vol. 52(4), pages 1163-1189, May.
  24. 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.
  25. 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.
  26. repec:cmj:journl:y:2013:i:27:csoszc is not listed on IDEAS
  27. Yuan Mingzhe & Liu Huifeng, 2011. "The Economic Consequences of Fair Value Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(2), pages 1-44, April.
  28. Partenie Dumbravă & Márton Albert & Csősz Csongor, 2012. "Tangible Assets Revaluation And The Fair View," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 50-61, April.
  29. Lam, Kevin C.K. & Sami, Heibatollah & Yao, Jun & Yao, Yiwei, 2023. "Mandatory IFRS adoption and earnings management: The role of culture," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
  30. 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.
  31. Peter M. Johnson & Thomas J. Lopez & Trevor L. Sorensen, 2021. "Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 891-915, April.
  32. 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.
  33. Palea, Vera, 2015. "Journal Rankings and the Sustainability of Diversity in Accounting Research," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201546, University of Turin.
  34. 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.
  35. 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.
  36. Peter R. Demerjian & John Donovan & Chad R. Larson, 2016. "Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 54(4), pages 1041-1076, September.
  37. Hua-Wei Huang & Mai Dao & Wen-Chi Sun, 2017. "The Timeliness of Financial Reporting and Fair Values: Evidence from U.S. Banks," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 20(01), pages 1-30, March.
  38. Palea, Vera, 2019. "Accounting for Sustainable Finance: Does Fair value Accounting Fit for Long-term Investing in Equity?," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201912, University of Turin.
  39. Xu, Xiaolu, 2019. "The association between fair value measurements and banks' discretionary accounting choices11I thank Roger Graham (editor) and two anonymous reviewers for the suggestions and guidance that substantially improved the article. I thank Randy Elder, Susa," Advances in accounting, Elsevier, vol. 44(C), pages 108-120.
  40. Glasscock, Robson & Harless, David W. & Dorminey, Jack, 2017. "The curious case of Level 3 instruments," Research in Accounting Regulation, Elsevier, vol. 29(1), pages 52-68.
  41. Ray Ball & Xi Li & Lakshmanan Shivakumar, 2015. "Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 53(5), pages 915-963, December.
  42. Saher Aqel, 2012. "The IASB and FASB Convergence Process: Current Developments," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 2(2), pages 83-105, April.
  43. Yao, Dai Fei (Troy) & Percy, Majella & Hu, Fang, 2015. "Fair value accounting for non-current assets and audit fees: Evidence from Australian companies," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 31-45.
  44. Liao, Lin & Yao, Daifei (Troy) & Kang, Helen & Morris, Richard D., 2020. "The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy," Pacific-Basin Finance Journal, Elsevier, vol. 59(C).
  45. 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.
  46. Blanca Iris Vega Castro & Pedro González Cerrud, 2016. "Professional judgment in selecting the hierarchy of fair value in Latin American companies," Contaduría y Administración, Accounting and Management, vol. 61(3), pages 441-455, Julio-Sep.
  47. Arber H. Hoti & Elvira K. Hoti, 2012. "Reliability of Level Three Valuations and Credit Crisis," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 1(1), pages 5-13, March.
  48. 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.
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