...Fernando Galdi; André De Moura; Felipe Damasceno; Alexandre Andrade Purpose This paper aims to investigate whether Brazilian firms that legally bond to stricter enforcement and commit to stringent corporate governance requirements experience increased value relevance of discretionary fair value...

... The current paper aims to understand whether fair value accounting (FVA) affects analysts’ loan approval decisions and default risk judgments. This study focusses on three issues: unrealized gain or loss resulting from FV measurement recognized in other comprehensive income (OCI), recognition of assets...

...Wessel Marthinus Badenhorst Purpose – This paper aims to investigate the extent to which different prices within the bid-ask spread are used for fair value measurements and evaluate the potential consequences thereof. Design/methodology/approach – The paper investigates different Level 1...