DOES MANAGERIAL OPPORTUNISM EXPLAIN THE DIFFERENTIAL PRICING OF LEVEL 3 FAIR VALUE ESTIMATES?
Author:
Affiliation:
1. University of South Florida
2. Florida Gulf Coast University
Publisher
Wiley
Subject
Finance,Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/jfir.12146/fullpdf
Reference83 articles.
1. Do firms understate stock option-based compensation expense disclosed under SFAS 123;Aboody;Review of Accounting Studies,2006
2. Do hedge funds manage their reported returns;Agarwal;Review of Financial Studies,2011
3. Bank loan loss provisions: A reexamination of capital management, earnings management and signaling effects;Ahmed;Journal of Accounting and Economics,1999
4. Mark-to-market accounting and liquidity pricing;Allen;Journal of Accounting and Economics,2008
5. Are unmanaged earnings always better for shareholders;Arya;Accounting Horizons,2003
Cited by 10 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. Fair values in extreme markets;Accounting & Finance;2024-04-30
2. Covenant violation concern and investors’ pricing of Level 3 fair value adjustments;Journal of Contemporary Accounting & Economics;2023-12
3. Auditor pricing of abnormal income from sales of available for sale securities: evidence from the banking industry;Accounting and Business Research;2022-04-25
4. Level 3 Income and CEO Cash Compensation in the Financial Industry;Journal of Accounting, Auditing & Finance;2022-02-28
5. Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing;Managerial Auditing Journal;2022-02-07
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3