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Keywords: Fair value accounting
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Journal Articles
The impact of directors' attributes on IFRS fair value disclosure: an institutional perspective
Available to Purchase
Journal of Applied Accounting Research (2024) 25 (5): 1060–1090.
Published: 07 December 2023
... Mandatory disclosure Fair value accounting Institutional theory This study is motivated by the continued controversy surrounding fair value accounting (FVA) that has led to an unsettled policy debate amongst standard-setters and regulators around the world (Laux and Leuz, 2009 ; Filip et...
Journal Articles
IAS39 and measurement quality: bankers’ perceptions
Available to Purchase
Journal of Applied Accounting Research (2011) 12 (2): 157–178.
Published: 13 September 2011
... reporting link between market‐born gains/losses and capital requirements. Hopkins et al. (2005) state that companies in the financial sectors are very often used in studies of fair values and are generally considered to be at the forefront of the implementation of fair value accounting (FVA...
