Covenant violation concern and investors’ pricing of Level 3 fair value adjustments

Author:

Mehnaz LauraORCID,Rahman Asheq,Kabir Humayun

Publisher

Elsevier BV

Subject

Accounting

Reference87 articles.

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2. Accounting discretion in goodwill impairments: UK evidence;AbuGhazaleh;J. Int. Financ. Manag. Account.,2011

3. Australian Corporate Governance Transparency Index (ACGTI), 2020. The Australian corporate governance transparency index: findings and trends. https://www.governanceinstitute.com.au/resources/governance-directions/volume-72-number-8/the-australian-corporate-governance-transparency-index-findings-and-trends/.

4. No more discount under enhanced fair value hierarchy;Bagna;Applied Economics,2015

5. Contractibility and transparency of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption;Ball;Journal of Accounting Research,2015

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