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Judging the Relevance of Fair Value for Financial Instruments

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References

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2016The impact of the institutional environment on the value relevance of fair values81 cited
2014Fair value accounting and its usefulness to financial statement users59 cited
2011Fair value accounting for liabilities: The role of disclosures in unraveling the counterintuitive income statement effect from credit risk changes57 cited
2020Fair value accounting: Current practice and perspectives for future research51 cited
2014Fair value accounting for liabilities: Presentation format of credit risk changes and individual information processing47 cited
2018The Impact of Fair Value Measurement for Bank Assets on Information Asymmetry and the Moderating Effect of Own Credit Risk Gains and Losses46 cited
2023Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs44 cited
2014Fair Value‐related Information in Analysts’ Decision Processes: Evidence from the Financial Crisis40 cited
2017Fair value accounting and analyst forecast accuracy37 cited
2021Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator37 cited
2014The political economy of fair value reporting and the governance of the standards-setting process: Critical issues and pitfalls from a continental European union perspective37 cited
2013Private Equity Fair Value Measurement: A Critical Perspective on IFRS 1335 cited
2019Examination and implications of experimental research on investor perceptions33 cited
2023Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research21 cited
2016Mandatory management disclosure and mandatory independent audit of internal controls: Evidence of configural information processing by investors20 cited
2018Cognitive Load Theory: Why It’s Important for International Business Teaching and Financial Reporting18 cited