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Fair value in financial statements after financial crisis
16 references·0 citing·47 second hop
Fair value in financial statements after financial crisis (2015)Fair value in financial statements after …Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure (2019)Do Investors Perceive Marking…Evolution in Value Relevance of Accounting Information (2017)Evolution in Value Relevance …Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms (2010)Value Relevance of FAS No. 15…The crisis of fair-value accounting: Making sense of the recent debate (2009)The crisis of fair-value acco…To Fair Value or Not to Fair Value: A Broader Perspective (2008)To Fair Value or Not to Fair …External Monitoring of Property Appraisal Estimates and Information Asymmetry (2002)External Monitoring of Proper…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Valuing IPOs (1999)Valuing IPOsRevaluations of fixed assets and future firm performance: Evidence from the UK (1999)Revaluations of fixed assets …Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates (1998)Revalued Financial, Tangible,…Value-relevance of banks' derivatives disclosures (1996)Value-relevance of banks' der…International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms* (1996)International Accounting Diff…Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Fair Value Accounting: Eviden…An Investigation of Revaluations of Tangible Long-Lived Assets (1993)An Investigation of Revaluati…Theory of the Measurement of Enterprise Income. (1970)Theory of the Measurement of …Truth in Accounting (1939)Truth in AccountingThe Nature of the Firm (1937)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Perspectives on Recent Capital Market Research (2002)A Content Analysis of Risk Management Disclosures in Canadian Annual Reports (2005)Is fair value accounting information relevant and reliable? Evidence from capital market research (2007)SOME ESTIMATES OF THE COST OF CAPITAL TO THE ELECTRIC UTILITY INDUSTRY, 1954-57 (1966)The information content of security prices (1980)Is accounting information value-relevant in the emerging Chinese stock market? (2001)Global Financial Reporting: Implications for U.S. Academics (2008)Usefulness of comprehensive income reporting in Canada (2009)The Cross-Section of Expected Stock Returns (1992)Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? 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(2017)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Costs of Equity and Earnings Attributes (2004)International Accounting Standards and Accounting Quality (2008)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Common risk factors in the returns on stocks and bonds (1993)Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance (2012)The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016)Squaring venture capital valuations with reality (2019)Informational Asymmetries, Financial Structure, and Financial Intermediation (1977)Diversification's effect on firm value (1995)Disclosure of information on intellectual capital in Danish IPO prospectuses (2005)Wanna Dance? How Firms and Underwriters Choose Each Other (2005)ESG Disclosure and Idiosyncratic Risk in Initial Public Offerings (2021)Brand Values and Capital Market Valuation (1998)Scale Effects in Capital Markets‐Based Accounting Research (2009)Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Value-relevance of nonfinancial information: The wireless communications industry (1996)Capital markets research in accounting (2001)
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References

  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2009The crisis of fair-value accounting: Making sense of the recent debate805 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
  • 2010Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms513 cited
  • 2017Evolution in Value Relevance of Accounting Information465 cited
  • 1999Valuing IPOs460 cited
  • 1999Revaluations of fixed assets and future firm performance: Evidence from the UK422 cited
  • 1996Value-relevance of banks' derivatives disclosures356 cited
  • 1996International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*310 cited
  • 1970Theory of the Measurement of Enterprise Income.303 cited
  • 1993An Investigation of Revaluations of Tangible Long-Lived Assets282 cited
  • 2019Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure201 cited
  • 2008To Fair Value or Not to Fair Value: A Broader Perspective

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180 cited
  • 1939Truth in Accounting164 cited
  • 2002External Monitoring of Property Appraisal Estimates and Information Asymmetry162 cited
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