Changes in the measurement of fair value: Implications for accounting earnings
Author:
Affiliation:
1. Research School of Accounting and Business Information Systems, Australian National University, Australia
2. Business School, Durham University, United Kingdom
Publisher
Informa UK Limited
Subject
Finance,Accounting
Link
https://www.tandfonline.com/doi/pdf/10.1016/j.accfor.2014.06.002
Reference36 articles.
1. The Effects of Accelerated Revenue Recognition on Earnings Management and Earnings Informativeness: Evidence from SEC Staff Accounting Bulletin No. 101
2. Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets
3. The relevance of the value relevance literature for financial accounting standard setting: another view
4. In defense of fair value: Weighing the evidence on earnings management and asset securitizations
5. Equity valuation in practice: The influence of net financial expenses
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