Value relevance of fair values in different investor protection environments-Reference-Cited by-同舟云学术

Value relevance of fair values in different investor protection environments

Published:2016-03 Issue:1 Volume:40 Page:1-15
ISSN:0155-9982
Container-title:Accounting Forum
language:en
Short-container-title:Accounting Forum

Author:

Siekkinen Jimi¹

Affiliation:

1. Hanken School of Economics, PO Box 287, Handelsesplanaden 2, 65101, Vaasa, Finland Hanken School of EconomicsPO Box 287, Handelsesplanaden 2Vaasa65101Finland

Publisher

Informa UK Limited

Subject

Finance,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1016/j.accfor.2015.11.001

Reference36 articles.

1. Do firms understate stock option-based compensation expense disclosed under SFAS 123?

2. The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU

3. Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data

4. Goodwill under IFRS: Relevance and disclosures in an unfavorable environment

5. The relevance of the value relevance literature for financial accounting standard setting: another view

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