Suchergebnisse - "fair value"

Effects of Fair Value Reporting of Derivatives on Liquidity Management Policies and Firm Value: Evidence From SFAS No. 133.

Autoren: Lee, Jiyoon¹ (AUTHOR) jiyoonlee@yonsei.ac.kr

Quelle: Journal of Accounting, Auditing & Finance. Jan2025, Vol. 40 Issue 1, p76-100. 25p.

Schlagwörter: *INDUSTRIAL management, *FAIR value, *CREDIT ratings, *CAPITAL costs, *LIQUIDITY (Economics), *CASH position of corporations

How Does Fair Value Measurement Affect Corporate Financing Constraints? Evidence From China.

Autoren: Liu, Jinying Hu, Qianru

Quelle: International Journal of Finance & Economics. Nov2025, p1. 16p.

Schlagwörter: *FAIR value accounting, *INFORMATION asymmetry, *ECONOMIC competition, *AUDITING, *CORPORATE debt financing, *CORPORATE governance, *EXECUTIVE compensation, ECONOMIC conditions in China

Geografische Kategorien: CHINA

The Effect of the Fair Value Reporting Model on Analyst Forecast Properties: Evidence from Real Estate Firms.

Alternate Title: 公允價值模型對分析師預測特性的影響: 來自房地產公司 的證據.

Autoren: Ye, Chunlai Yu, Lin-Hui

Quelle: NTU Management Review. Oct2025, Vol. 35 Issue 2, p129-166. 38p.

Schlagwörter: *FAIR value accounting, *INTERNATIONAL Financial Reporting Standards, *FINANCIAL statements, *ACCOUNTING standards, *REAL estate business, *FORECASTING, SAMPLING errors

Geografische Kategorien: UNITED Kingdom, UNITED States

Moving toward consensus: an examination of trends in investment fair values.

Autoren: Hogan, Chris E. Stein, Sarah E. Stuber, Sarah B.

Quelle: Review of Accounting Studies. Dec2025, Vol. 30 Issue 4, p3857-3893. 37p.

Schlagwörter: *FAIR value accounting, *ECONOMIC trends, *FINANCIAL statements, *AUDITORS, *ESTIMATION bias, CONSENSUS (Social sciences), STATISTICAL accuracy, INFORMATION dissemination

On the market valuation of insurance accounting: An assessment of historical cost and fair value measurements.

Autoren: Veith, Stefan Fieberg, Christian

Quelle: Journal of Risk & Insurance. Dec2025, Vol. 92 Issue 4, p1059-1095. 37p.

Schlagwörter: *FAIR value accounting, *STOCK prices, *INTERNATIONAL Financial Reporting Standards, *INSURANCE law, *FINANCIAL risk, *ASSET-liability management, *BOOK value, *VALUATION

elección criterios de registro, en base a una CESIÓN de uso sin contraprestación.

Autoren: Pérez, Ángel Alonso Soto, Raquel Pousa

Quelle: Técnica Contable y Financiera. oct2025, Issue 89, p13-17. 5p.

Schlagwörter: *FAIR value, *ACCOUNTING standards, *DIVIDENDS, *AFFILIATED corporations, *ACCOUNTING methods, *TRANSFER pricing, *FINANCIAL statements, TRANSFER (Law)

Crypto Mining Firms Lead with ASU 2023-08 Adoption.

Autoren: Oz, Ibrahim O. Tang, Jenna J. Gambel, Austin

Quelle: Strategic Finance. Sep2025, p1-9. 9p.

Schlagwörter: *FAIR value accounting, *CRYPTOCURRENCY mining, *FINANCIAL ratios, *MARKET value, *INVESTORS, *ACCOUNTING standards, *FAIR value, ADOPTIVE parents

Fair-Value Measurement for Illiquid and Unexchangeable Crypto Assets.

Autoren: Beigman, Eyal Brennan, Gerard Hsieh, Sheng-Feng et al.

Quelle: Journal of Emerging Technologies in Accounting. Fall2025, Vol. 22 Issue 2, p1-25. 25p.

Schlagwörter: *FAIR value accounting, *CRYPTOCURRENCIES, *ILLIQUID assets, TRANSACTION records

Do Investors Perceive Improvements in Fair Value Accounting for Investment Assets After PCAOB Inspections?

Autoren: Dee, Carol Callaway Gunny, Katherine Strawser, William R.

Quelle: Journal of Corporate Accounting & Finance (Wiley). Jul2025, Vol. 36 Issue 3, p49-69. 21p.

Schlagwörter: *FAIR value accounting, *ASSETS (Accounting), *INTERNATIONAL Financial Reporting Standards, *DATA integrity, *AUDITING, *FINANCIAL statements, *MARKET sentiment

Firma/Körperschaft: PUBLIC Company Accounting Oversight Board

Value information perspective of fair value accounting and performance of licensed commercial banks: evidence from an emerging market.

Autoren: Jayasekara, Sisira Dharmasri Perera, K.L. Wasantha Ajward, A. Roshan

Quelle: Journal of Financial Regulation & Compliance. 2025, Vol. 33 Issue 4, p616-641. 26p.

Schlagwörter: *FAIR value accounting, *EMERGING markets, *DISCLOSURE laws, *VALUATION, *BANKING industry, *CAPITAL structure, *EARNINGS management, *VALUE (Economics)

Geografische Kategorien: SRI Lanka

The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control.

Autoren: Bonacchi, Massimiliano Marra, Antonio Shalev, Ron

Quelle: European Accounting Review. Jul2025, Vol. 34 Issue 3, p999-1027. 29p.

Schlagwörter: *FAIR value accounting, *PUBLIC debts, *INTERNATIONAL Financial Reporting Standards, *FINANCIAL services industry, *CAPITAL costs, *ECONOMIC impact, *MERGERS & acquisitions, *ORGANIZATIONAL transparency

Big Four Valuation Leaders Talk Tariffs, CSRP, AI, and More.

Quelle: Business Valuation Update. Jul2025, Vol. 31 Issue 7, p1-7. 7p.

Schlagwörter: *FAIR value, *RISK premiums, *TELECOMMUTING, *ARTIFICIAL intelligence, SPRING

Walter Schuetze and the Numbers Game: Advocate for Reform, Champion of Independence, Promoter of Fair Value, and Proponent of Simplification.

Autoren: Foltin, Craig Flesher, Dale L.

Quelle: Accounting Historians Journal. Jun2025, Vol. 52 Issue 1, p47-62. 16p.

Schlagwörter: *FAIR value accounting, *ACCOUNTING standards, *ACCOUNTANTS, *FAIR value, *BOARDS of directors

Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms.

Autoren: Guan, Jenny Xinjiao Ye, Kangtao Zhang, Shanshan et al.

Quelle: Journal of Business Finance & Accounting. Apr2025, Vol. 52 Issue 2, p1025-1058. 34p.

Schlagwörter: *FAIR value accounting, *FINANCIAL statements, *FAIR value, *CAPITAL market, *CORPORATE governance, *ACCOUNTING standards

Fair value accounting and untraceable financial crime.

Autoren: Cardao-Pito, Tiago¹ (AUTHOR) tcp@iseg.ulisboa.pt

Quelle: Journal of Financial Crime. 2025, Vol. 32 Issue 3, p661-680. 20p.

Schlagwörter: *FAIR value, *COST accounting, *CRIMINAL investigation, *COMMERCIAL crimes, *ACCOUNTING standards, *MONEY laundering, *FAIR value accounting, *FORENSIC accounting

Firma/Körperschaft: FINANCIAL Accounting Standards Board

Algorithms of (un)fairness – Is personalized pricing fair game or foul play?

Autoren: Ohlwein, Martin Bruno, Pascal

Quelle: International Journal of Market Research; Jul2025, Vol. 67 Issue 4, p363-374, 12p

Schlagwörter: SOCIAL norms, PRICE discrimination, FAIR value, CONSUMER psychology, CONSUMER attitudes, PSYCHOLOGICAL factors

Accounting choice in measurement and comparability: an examination of the effect of the fair value option.

Autoren: Fontes, Joana C. Panaretou, Argyro Shakespeare, Catherine

Quelle: Review of Accounting Studies. Jun2025, Vol. 30 Issue 2, p1592-1637. 46p.

Schlagwörter: *FAIR value, *FINANCIAL instruments, *BANKING industry, *ACCOUNTING, ELECTIONS

A Survey of Research on Fair Value Accounting for Financial Institutions^*.

Autoren: Henderson, Darren Mamo, Kaleab

Quelle: Accounting Perspectives. Jun2025, Vol. 24 Issue 2, p307-342. 36p.

Schlagwörter: *FAIR value accounting, *FINANCIAL institutions, *MARKET volatility, *VALUATION, *CAPITAL requirements, *SCHOLARLY peer review

Is Fair Value Always the Relevant Measure of Liabilities? Evidence from Bond Trades in the Secondary Market.

Autoren: Wang, Dongyi¹ (AUTHOR) dongyi.wang@csun.edu

Quelle: Abacus. Apr2025, p1. 27p.

Schlagwörter: *FAIR value, *LIABILITIES (Accounting), *CREDIT risk, *ACCOUNTING standards, *SECONDARY markets, *FINANCIAL statements, *BOND market

Geografische Kategorien: UNITED States

Fair Value Intensity and Earnings Predictableness of Listed Commercial Banks in Nigeria.

Autoren: Kankpang, Alphonsus Kechi Nkiri, Joseph Enyam Mbu-Ogar, Geraldine Banku et al.

Quelle: African Journal of Business & Economic Research. Jun2025, Vol. 20 Issue 2, p153-170. 18p.

Schlagwörter: *FAIR value, *EARNINGS forecasting, *CORPORATE debt, *BANKING industry, *VALUATION of investments, NIGERIANS, PANEL analysis

Geografische Kategorien: NIGERIA