Risk relevance of fair value income measures under IAS 39 and IAS 40-Reference-Cited by-同舟云学术

Risk relevance of fair value income measures under IAS 39 and IAS 40

Published:2011-02-18 Issue:1 Volume:1 Page:9-32
ISSN:2042-1168
Container-title:Journal of Accounting in Emerging Economies
language:en
Short-container-title:J Acc in Emerging Economies

Author:

Al‐Yaseen Bashar S.,Aldeen Al‐Khadash Husam

Publisher

Emerald

Subject

Sociology and Political Science,Development,Accounting

Reference19 articles.

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

2. Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis

3. Barth, M. (1994), “Fair value accounting: evidence from investment securities and the market valuation of banks”,The Accounting Review, Vol. 69 No. 1, pp. 1‐25.

4. Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates

5. Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows

Cited by 8 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. The development of international accounting and auditing standards for fair value accounting in the Arab Middle East, Jordan: a systematic review;Cogent Business & Management;2024-08-19

2. RİSK DİSCLOSURE ON ACCOUNTING AND FINANCIAL REPORTING STANDARDS: CONTENT ANALYSIS OF BORSA İSTANBUL (BIST) MANUFACTURING SECTOR;Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi;2022-06-12

3. Decision Usefulness of Net Income versus Comprehensive Income: Case of Financial Firms in Malaysia;Asian Journal of Business and Accounting;2020-12-30

4. The (un)suitability of fair-value accounting in emerging economies: the case of Vietnam;Journal of Accounting & Organizational Change;2019-06-03

5. Gender diversity on boards and forward-looking information disclosure: evidence from Jordan;Journal of Accounting in Emerging Economies;2018-05-08