Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The Reliability of Fair Value versus Historical Cost Information: Evidence from Closed-End Mutual Funds

13 references·16 citing·47 second hop

FromToDepth

this work references cited by second hop

References

1973Risk, Return, and Equilibrium: Empirical Tests14,248 cited
1990Noise Trader Risk in Financial Markets6,259 cited
2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
1984Stock Prices and Social Dynamics1,615 cited
1991Investor Sentiment and the Closed-End Fund Puzzle1,508 cited
1991Investor Sentiment and the Closed‐End Fund Puzzle1,284 cited
1996Costly Arbitrage: Evidence from Closed-End Funds801 cited
1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
1977THE VALUATION OF CLOSED‐END INVESTMENT‐COMPANY SHARES372 cited
1993Private benefits from block ownership and discounts on closed-end funds259 cited
1995Closed-end fund premia and returns implications for financial market equilibrium192 cited
1995Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis150 cited

Cited by

2008Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms98 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2007Fair Value Accounting for Financial Instruments: Some Implications for Bank Regulation85 cited

2009Value‐relevance of presenting changes in fair value of investment properties in the income statement: Evidence from Hong Kong70 cited

2015Private Equity Net Asset Values and Future Cash Flows62 cited

2013Who's the Fairest of Them All? Evidence from Closed-End Funds61 cited

2013Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income60 cited

2011Fair value versus historical cost-based valuation for biological assets: predictability of financial information60 cited

2014Fair value accounting for non-current assets and audit fees: Evidence from Australian companies53 cited

2023Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis52 cited

2009Value-relevance of pension transition adjustments and other comprehensive income components in the adoption year of SFAS No. 15852 cited

2020Fair value accounting: Current practice and perspectives for future research51 cited

2015Value-relevance of Earnings and Book Value Over the Institutional Transition in China: The Suitability of Fair Value Accounting in This Emerging Market44 cited

2011Assessing the Impact of Fair‐Value Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach41 cited

2015The Impact of Fair Value Accounting on Earnings Quality in Eastern European Countries39 cited

2016Explaining Rules‐Based Characteristics in U.S. GAAP: Theories and Evidence39 cited

2017Fair value accounting and analyst forecast accuracy37 cited