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ArticleFair value measurements

Oscar J. Holzmann2004

Article2004

Fair value measurements

Oscar J. Holzmann · Thomas R. Robinson

99 citations·0/0 files stored·Journal of Corporate Accounting & Finance

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Financial Reporting and Valuation Research

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2008Reducing Management’s Influence on Auditors’ Judgments: An Experimental Investigation of SOX 404 Assessments 2010The effect of SFAS 142 on the ability of goodwill to predict future cash flows 2016Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research 2011Accounting Choice and the Fair Value Option 2007Fair value accounting and the present value fallacy: The need for an alternative conceptual framework 2014Asleep at the Wheel (Again)? Bank Audits During the Lead‐Up to the Financial Crisis 2006The FASB and Accounting for Economic Reality 2016Conditionally conservative fair value measurements

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Year2004

Typearticle

Published2004-10-21

VenueJournal of Corporate Accounting & Finance

ISSN-L1044-8136

Languageen

Citations99

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1002/jcaf.20076

openalex_workW2016126989

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