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Keywords: Fair value accounting
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Journal Articles
Journal of Applied Accounting Research (2024) 25 (5): 1060–1090.
Published: 07 December 2023
... disclosure of Bangladeshi-listed companies with IFRS is unknown. © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only IFRS Mandatory disclosure Fair value accounting Institutional theory This study is motivated by the continued controversy...
Journal Articles
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...
