The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control-Reference-Cited by-同舟云学术

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The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control

Published:2024-02-28 Issue: Volume: Page:1-29
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Bonacchi Massimiliano¹²^ORCID,Marra Antonio³,Shalev Ron⁴

Affiliation:

1. School of Economics and Management, University of Bolzano, Bolzano, Italy

2. Stern School of Business New York University, New York, NY, USA

3. SDA Bocconi School of Management, Bocconi University, Milan, Italy

4. Rotman School of Management, University of Toronto, Toronto, Canada

Publisher

Informa UK Limited

Link

https://www.tandfonline.com/doi/pdf/10.1080/09638180.2024.2315142

Reference36 articles.

1. Revaluations of fixed assets and future firm performance: Evidence from the UK

2. Aleszczyk A. A. De George E. Ertan A. & Vasvari F. (2020). The role of fair-value adjustments in debt financing (Working Paper).

3. Operating Leases and Credit Assessments

4. The role of information and financial reporting in corporate governance and debt contracting

5. The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

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