... banks from 2007 to 2015, this paper examines the interplay among the fair-value measurement, corporate governance disclosure and voluntary social responsibility disclosure. In addition, the paper examines the extent of such disclosure of mandatory items (fair-value measurement) versus voluntary items...

... measurement at fair value. By contrast, NGAAP are earnings-oriented and focus on historical cost. IFRS also differ from NGAAP by recognizing more intangible assets. Overall, IFRS are thus less conservative than NGAAP. It was found that expanded fair value accounting increases the value relevance of book...

...Maik Lachmann; Arnt Wöhrmann; Andreas Wömpener Purpose The International Accounting Standards Board and the Financial Accounting Standards Board allow fair value measurement of liabilities. Previous findings from the literature on recognition versus disclosure indicate that recognition of fair...

...Edward M. Werner Purpose The purpose of this paper is to examine, in the context of movement towards a fair‐value based pension accounting standard, the value relevance of both recognized and disclosed pension accounting information. Design/methodology/approach Using hand‐collected data from...

... discuss our sample selection in Section 4. Empirical results are presented in Section 5 and we offer our conclusions in Section 6. © Emerald Group Publishing Limited 2011 United States of America Accounting standards Banks Fair value This study examines the timing...