... of financial reporting as symbols of quality, and evaluates user perceptions about the costs and benefits of accounting harmonization through the application of a multi-method research approach. The authors also investigate the application of fair value accounting and the true and fair view concept under IFRS...

...Michel Magnan; Haiping Wang; Yaqi Shi Purpose This study aims to examine the association between fair value accounting and the cost of corporate bonds, proxied by bond yield spread. In addition, this study explores the moderating role of auditor industry expertise at both the national and the city...

... errors, market reactions to earnings releases and the value relevance of earnings. This paper fills a gap in prior research by studying the effects of fair value on reported earnings, which is limited in prior research. This study contributes to the growing field of research on fair value accounting...

... Emerald Publishing Limited Licensed re-use rights only Managerial ability Fair value accounting Fair value inputs ASC 820 Accounting standard 07 08 2020 16 12 2020 27 01 2021 H2. Managerial ability is positively related to the intensity of Level...

... economic policy uncertainty and financial reporting, in terms of earnings management and fair value accounting. It argues that high economic policy uncertainty will transmit fewer new information to firms which can motivate managers to influence accounting numbers in the direction of the desired financial...

...Elisa Menicucci; Guido Paolucci Purpose The aim of this paper is to review the main results of accounting research literature examining the role of fair value accounting (FVA) within financial crisis. This research analyzes theoretical and empirical studies on the controversial topic about FVA...

...Vera Palea Purpose – This paper aims to discuss fair value accounting and its usefulness to financial statement users. The European Commission has recently endorsed IFRS 13 on fair value measurement and is considering the endorsement of IFRS 9, which extends the use of fair value for financial...