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Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing

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Laura Mehnaz, Asheq Rahman, Humayun Kabir
Journal: Managerial Auditing Journal
Managerial Auditing Journal (2022) 37 (7): 819–849.
https://doi.org/10.1108/MAJ-07-2021-3263
Published: 07 February 2022
... estate firms. The authors develop both weighted and unweighted disclosure indices based on supplementary disclosures related to Level 3 FVs under IFRS 13 Fair Value Measurement. The authors measure the levels of disclosure by the sample firms based on these indices from 2018 to 2020 and ascertain...
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