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Keywords: Fair value accounting
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Journal Articles
International Journal of Accounting and Information Management (2020) 28 (4): 739–757.
Published: 16 July 2020
... t + 1 Substitution of this result into equation (2) gives: (5) M V E t = C t + 1 − ε t + 1 r Thus: Fair value accounting Predictive value Operating earnings Operating cash flows SFAS 157 G21 G28 M41 We investigate...
