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Keywords: Supplementary fair value disclosures
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2022) 37 (7): 819–849.
Published: 07 February 2022
... fair value disclosures Fair value measurement Audit fee Value relevance Market uncertainty COVID pandemic Investment properties The measurement uncertainty related to Level 3 fair value (FV) estimates has been a cause of concern for investors, auditors, regulators and other financial...
