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Fair value in financial reporting: Problems and pitfalls in practice
16 references·9 citing·34 second hop
Fair value in financial reporting: Problems and pitfalls in practice (2008)Fair value in financial reporting: Proble…Evolution in Value Relevance of Accounting Information (2017)Evolution in Value Relevance …Is fair value accounting information relevant and reliable? Evidence from capital market research (2007)Is fair value accounting info…Risk-Relevance of Fair-Value Income Measures for Commercial Banks (2006)Risk-Relevance of Fair-Value …Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments (2006)Does Recognition versus Discl…The smartest guys in the room: the amazing rise and scandalous fall of Enron (2004)The smartest guys in the room…Research Methods and Methodology in Finance and Accounting (2002)Research Methods and Methodol…Enron: what happened and what we can learn from it (2002)Enron: what happened and what…The reliability of investment property fair value estimates (2000)The reliability of investment…Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates (1998)Revalued Financial, Tangible,…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Fair Value Accounting: Eviden…Financial accounting: In communicating reality, we construct reality (1988)Financial accounting: In comm…Accounting, evaluation, and economic behavior (1966)Accounting, evaluation, and e…The Theory and Measurement of Business Income (1961)The Theory and Measurement of…Value and Capital (1939)Value and CapitalThe nature of capital and income (1906)The nature of capital and inc…Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study (2019)Integrated Management Approac…Corporate social responsibility and corporate governance and corporate financial performance: Bridging concepts for a more ethical business model (2018)Corporate social responsibili…Enron, fair value accounting, and financial crises: a concise history (2017)Enron, fair value accounting,…Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context (2017)Does other comprehensive inco…The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards (2015)The Purpose of Financial Repo…Do IFRS and board of directors’ independence affect accounting conservatism? (2014)Do IFRS and board of director…Changes in the measurement of fair value: Implications for accounting earnings (2014)Changes in the measurement of…Fair Value vs Conservatism? Aspects of the History of Accounting, Auditing, Business and Finance from Ancient Mesopotamia to Modern China (2013)Fair Value vs Conservatism? A…Traditional Accountants and Business Professionals: Portraying the Accounting Profession after Enron (2011)Traditional Accountants and B…The Structure of Scientific Revolutions (1963)Power/Knowledge: Selected Interviews and Other Writings 1972-1977 (1980)The Constitution of Society. 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References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1939Value and Capital2,893 cited
  • 1988Financial accounting: In communicating reality, we construct reality1,176 cited
  • 1961The Theory and Measurement of Business Income970 cited
  • 1906The nature of capital and income852 cited
  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
  • 1998Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates632 cited
  • 2004The smartest guys in the room: the amazing rise and scandalous fall of Enron556 cited
  • 2002Research Methods and Methodology in Finance and Accounting473 cited
  • 2017Evolution in Value Relevance of Accounting Information465 cited
  • 1966Accounting, evaluation, and economic behavior453 cited
  • 2006Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments377 cited
  • 2007Is fair value accounting information relevant and reliable? Evidence from capital market research320 cited
  • 2002Enron: what happened and what we can learn from it272 cited
  • 2006Risk-Relevance of Fair-Value Income Measures for Commercial Banks

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265 cited
  • 2000The reliability of investment property fair value estimates233 cited
  • Cited by

    • 2013Fair Value vs Conservatism? Aspects of the History of Accounting, Auditing, Business and Finance from Ancient Mesopotamia to Modern China54 cited
    • 2018Corporate social responsibility and corporate governance and corporate financial performance: Bridging concepts for a more ethical business model54 cited
    • 2014Do IFRS and board of directors’ independence affect accounting conservatism?48 cited
    • 2019Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study45 cited
    • 2014Changes in the measurement of fair value: Implications for accounting earnings42 cited
    • 2017Enron, fair value accounting, and financial crises: a concise history32 cited
    • 2011Traditional Accountants and Business Professionals: Portraying the Accounting Profession after Enron31 cited
    • 2017Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context26 cited
    • 2015The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards20 cited